Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 10 - Construction and Oil Field
Chapter 04 - Oil Field Services
Gross Income
Section 35-4-10-04-202
Universal Citation: MS Code of Rules 35-4-10-04-202
Current through September 24, 2024
Services such as salt water disposal, but not limited thereto, are considered oil field services taxable at the regular retail rate of sales tax on the gross income received from such service. Any transportation charges in connection with such services are considered an expense of performing the service and are not excludable from gross income.
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