Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 04 - Retail
Chapter 08 - Sales and Installations of Personal Property
Section 35-4-04-08-202

Universal Citation: MS Code of Rules 35-4-04-08-202

Current through September 24, 2024

"Installation" means the application of tangible personal property to real or personal property regardless of whether it becomes a part of the real property or retains its personal property classification. Examples of installed sales, or sales of property set in place are

1. Aluminum and plastic siding;

2. Appliances;

3. Awnings;

4. Carpets;

5. Carports;

6. Drapes;

7. Fences;

8. Floor coverings;

9. Gasoline pumps;

10. Glass;

11. Machinery;

12. Office and business equipment

13. Pipe organs

14. Roofing;

15. Store fixtures;

16. Tile

17. Tombstones;

18. Window air conditioning units;

19. Window guards; and

20. Similar property

Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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