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 35-4-04-08-301
Universal Citation: MS Code of Rules 35-4-04-08-301
Current through September 24, 2024
Commercial contracts over $10,000 for the installation of personal property which qualify as an activity under Miss. Code Ann. Section 27 - 65 - 21 will be taxed at 3 1/2% (see Title 35, Mis s. Admin. Code, Part IV, Subpart 10, Chapter 1). Activities which may qualify under this section are roofing, siding, tile setting, glass, floor covering and fence installation.
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