Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 10 - Construction and Oil Field
Chapter 01 - Construction Contractors
Section 35-4-10-01-102
Universal Citation: MS Code of Rules 35-4-10-01-102
Current through September 24, 2024
A "subcontractor" is a person entering into an agreement with a prime contractor or other subcontractor to perform work required under the prime contract.
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