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 35-4-05-08-305
Universal Citation: MS Code of Rules 35-4-05-08-305
Current through September 24, 2024
The activities of a person engaged in the stripping of top soil or the mining, loading, and hauling of a natural resource product are not grading or excavating within the scope of Miss. Code Ann. Section 27-65-23 and as such is not subject to sales or contractor's tax.
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