Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 05 - Services
Chapter 04 - Termite and Pest Control Services
Section 35-4-05-04-101

Gross income received in connection with these services includes charges for the treatment or prevention of termites, insects, rodents or other pests. Gross income includes the replacement of flooring, sills or other damaged portions of a building resulting from an infestation. Gross income also includes additional fees charged on an annual, semi-annual or other basis and labeled in some instances as inspection fees or continuation charges.