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

Current through June 25, 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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