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 35-4-10-02-202
Universal Citation: MS Code of Rules 35-4-10-02-202
Current through September 24, 2024
On taxable contracts of $75,000 or less, or when a bond is filed, the tax due under Section 27-65-21 must be paid on a monthly basis as compensation is received. Any use tax on equipment shall be payable on or before the twentieth (20th) day of the month following the month in which the property is brought into Mississippi.
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