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 35-4-10-01-204
Universal Citation: MS Code of Rules 35-4-10-01-204
Current through September 24, 2024
Persons or firms without a permanent place of business within Mississippi are required to qualify and pay the 31/2% contractor's tax and any use tax due on the total contract amount before work is begun, unless a bond is filed as provided by Miss. Code Ann. Section 27-65-27 in an amount sufficient to cover these taxes.
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