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 35-4-05-08-206

Agricultural or soil erosion activities include items such as terracing, land leveling for purposes of growing crops, preparation of pasture land, creation or deepening of farm ponds, irrigation or drainage ditches, and other similar activities where the purpose of such activity is to improve land where crops are grown or where livestock is allowed to roam or graze. Agricultural or soil erosion activities do not include activities which are part of a commercial construction activity such as the building or improving of poultry houses, barns, sheds, roads, foundation pads or other similar structures.