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 35-4-05-04-104
Universal Citation: MS Code of Rules 35-4-05-04-104
Current through September 24, 2024
Supply items and tools and/or equipment such as, spray applicators, dispensers, animal traps, etc., used in, but not actually resold as a part of the treatment or repair work are taxable at the regular retail rate of tax at the time of purchase.
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