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)
Tax Rates and Activities Taxed
Section 35-4-10-02-301
Universal Citation: MS Code of Rules 35-4-10-02-301
Current through September 24, 2024
Contracts of $10,000 or less and oil field services involving activities other than those listed in the preceding paragraph are taxed at the regular retail rate of tax on the gross income of the business as provided by Section 27-65-23 of the Sales Tax Law.
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