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 35-4-05-04-103
Universal Citation: MS Code of Rules 35-4-05-04-103
Current through September 24, 2024
Purchases of building materials (lumber, nails, etc.) to repair damaged portions of a building resulting from infestation and materials (insecticides, pesticides, poison, distillate used in preparing preventive compounds, etc.) for treating are exempt from sales tax when purchased by a termite or pest control business.
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