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 35-4-10-01-304
Current through September 24, 2024
A person taxable under Miss. Code Ann. Section 27-65-23 who performs any of the activities listed in section 301 as a prime contractor for compensation in excess of $10,000 shall qualify and pay tax as a contractor in lieu of the tax levied by Miss. Code Ann. Section 27-65-23. Activities so taxed under Miss Code Ann. Section 27-65-23 are:
1. Air conditioning installation or repairs;
2. Electrical work, wiring, and all repairs or installations of electrical equipment;
3. Elevator or escalator installation or repairs;
4. Grading, excavating, ditching, dredging or landscaping;
5. Insulating services or repairs;
6. Plumbing or pipe fitting;
7. Tin and sheet metal work;
8. Welding, etc.
