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 35-4-05-04-102

The exemption provided in Miss. Code Ann. Section 27-65-103(a) ("Sales of-insecticides-used in growing and preparing agricultural products for market") does not apply to sales of termite or pest control services or to sales of insecticides, rat poison and other materials for the control or prevention of rodents, insects, and other pests encountered outside the field of agriculture. The regular retail sales tax applies unless such materials are actually used in growing agricultural products for market such as cotton poison for boll weevils. The fumigation of products (beans, grain, etc.), while in storage is a taxable pest control service.