Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 05 - Services
Chapter 08 - Grading, Ditching, Dredging or Landscaping
Section 35-4-05-08-102

Current through September 24, 2024

The total compensation received from grading, excavating, ditching, dredging, or landscaping activities performed as a prime contractor, for commercial purposes and exceeding $10,000.00 is subject to the contractor's tax provided for in Miss. Code Ann. Section 27-65-21.

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