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 35-4-05-08-301
Universal Citation: MS Code of Rules 35-4-05-08-301
Current through September 24, 2024
Sales tax is not due on contracts entered into with farmers for the clearing of trees and underbrush when the principle activity contracted for is for land clearing. Contracts that principally involve grading, excavating, ditching, dredging, or landscaping are subject to tax unless such activity is exempted under Miss. Code Ann. Section 27-65-103(d).
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