Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 05 - TV Cable Systems and Similar Activities
Installation and Services
Section 35-4-06-05-200
Current through September 24, 2024
Persons performing contracts or providing services for TV cable or subscription companies are taxable as follows:
1. Hook-up, repair or any service on a TV cable transmission line, which is to be resold, is not subject to sales tax. Such sub services are taxable at the regular retail rate of tax when resold to a consumer.
2. Services or repairs on a TV cable transmission line, which are not for resale, are taxable at the regular retail rate of tax.
3. Contracts (on a project basis) in excess of $10,000 are taxable at the 3 1/2% contractor's rate of tax levied by Section 27-65-21. This would include contracts for pre-wiring a building or complex, except for residential construction, when performed for an owner. Compensation received for work which is to be resold to a consumer (example: hook-up service for residences) should not be included in the total contract receipts when properly identified.
4. Subcontracts performed for general contractors on qualified jobs are not subject to sales tax.
