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 35-4-05-08-201

Grading means any activity where an improvement is made to a road, land surface, or other job site such as, but not limited to, the grading of streets, highways, foundation pads, commercial projects, and building lots. Grading also includes the terracing of land, land leveling and land forming for farm, commercial, industrial, or residential purposes. Grading does not include land clearing and grubbing services when these services are not performed in conjunction with any other taxable services such as those activities listed above.