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 35-4-10-01-505
Universal Citation: MS Code of Rules 35-4-10-01-505
Current through September 24, 2024
Items that are considered to be non-component materials include, but are not limited to, the following:
1. Awnings
2. Building signage (channel letters, etch)
3. Cellular telephone tower addition (antennas, radio equipment, platforms, etc.)
4. Conveyor system, non-integrated
5. Digital billboard screens
6. Fuel dispensers
7. Generators
8. Gutters
9. Irrigation systems, above the ground
10. Motors
11. Movable bleachers or stadium seating
12. Playground equipment
13. Removable/replaceable pumps
14. Solar panels
15. Walk-in cooler/freezer
16. Water treatment clarifiers, descales and water conditioning/filtration equipment, etc.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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