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 35-4-10-01-504
Universal Citation: MS Code of Rules 35-4-10-01-504
Current through September 24, 2024
Non-component material is property that retains its identity as tangible personal property. Free -standing furniture, fixtures, appliances and similar personal property are non-component materials. Non-component property may be excluded from the measure of the contractor's tax.
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