35 Miss. Code. R. 4-06-04-402
Current through December 10, 2024
Any of the above charges made to a residential customer are exempt when billed by the utility company. Any charges for the above listed services performed by a plumber are taxable pursuant to Miss. Code Ann. Section 27-65-23. Any charges for line extensions or relocations made during construction of a residence are taxable at the regular retail rate of tax when billed to the contractor. Charges for water billed to the contractor for temporary use during construction is also taxable at the regular retail rate of tax.
35 Miss. Code. R. 4-06-04-402