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 35-4-10-01-203
Universal Citation: MS Code of Rules 35-4-10-01-203
Current through September 24, 2024
On taxable contracts between $10,000 and $75,000, or when a bond is required to be filed, the tax must be paid on a monthly basis as compensation is received, regardless of a contractor's sales tax filing status. Any use tax due on equipment shall be paid on or before the 20th day of the month following the month in which the property is brought into Mississippi.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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