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 35-4-10-01-305

Persons performing any services taxed under Miss. Code Ann. Section 27-65-23 for contracts of $10,000 or less owe the regular retail rate of sales tax on gross income. Persons performing contracts of $10,000 or less that do not include services taxed under Miss. Code Ann. Section 27-65-23 owe no tax on gross income but are required to pay the regular retail rate of sales or use tax on all taxable purchases.