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 35-4-10-04-204
Universal Citation: MS Code of Rules 35-4-10-04-204
Current through September 24, 2024
The gross income from oil field services performed in Mississippi is taxable at the regular retail rate of sales tax with the following exceptions:
1. Compensation received from a contract in excess of $10,000 to drill, redrill or work over an oil well or a gas well is taxable at the 31/2% contractor's rate of tax.
2. No sales tax is due when service is performed for another licensed dealer in the same service.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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