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 35-4-05-08-302

Miss. Code Ann. Section 27-65-103(d) exempts gross income from grading, excavating, ditching, dredging or landscaping activities performed for a farmer on a farm for agricultural or soil erosion purposes when such income does not exceed $10,000.00. Contracts in excess of $10,000.00 for grading, excavating, ditching, dredging or landscaping services are taxable even when the payment for such activities is paid for in full or in part by the United States, State of Mississippi, or other governmental entity, or when the landowner is reimbursed in full or in part by a governmental entity.