Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 10 - Construction and Oil Field
Chapter 02 - Drilling Contractors (Oil and Gas Wells)
Qualifications and Payment of Tax
Section 35-4-10-02-200 - Qualifications and Payment of Tax
Universal Citation: MS Code of Rules 35-4-10-02-200
Current through September 24, 2024
A drilling contractor taxable under Section 27-65-21 on a specified contract exceeding $10,000 shall qualify with the State Tax Commission to identify the specific contract before work is begun.
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