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 35-4-10-01-301
Current through September 24, 2024
A tax of 31/2% is levied on the total contract amount or compensation received from all contracts, except contracts for residential construction, that exceed $10,000 when the work to be performed is constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing or adding to any of the following:
1. Air conditioning system
2. Bridge
3. Building
4. Culvert
5. Dam
6. Dock
7. Drainage or dredging system
8. Electrical system
9. Heating system
10. Highway
11. Irrigation or water system
12. Levee or levee system
13. Oil or gas well
14. Pipeline
15. Power plant
16. Railway
17. Reservoir
18. Sewer
19. Sidewalk
20. Storage tank
21. Street
22. Tower
23. Transmission line
24. Water well
25. Wharf
26. Wiring for communication or information systems
27. Any other improvement or structure or any part thereof (fences, etc.)
