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 35-4-10-01-801
Universal Citation: MS Code of Rules 35-4-10-01-801
Current through September 24, 2024
The contract price or compensation received for constructing, building, erecting, repairing, or adding to any building, electrical system, heating system or any other improvement or structure that is used for or primarily in connection with a residence or dwelling place for human beings is excluded from the 31/2% contractor's tax provided by Miss. Code Ann. Section 27-65-21.
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