Current through December 10, 2024
Section 35-4-10-01-304 - [Effective until 12/26/2024] A person taxable under Miss. Code Ann. Section 27-65-23 who performs any of the activities listed in section 301 as a prime contractor for compensation in excess of $10,000 shall qualify and pay tax as a contractor in lieu of the tax levied by Miss. Code Ann. Section 27-65-23. Activities so taxed under Miss Code Ann. Section 27-65-23 are:
1. Air conditioning installation or repairs; 2. Electrical work, wiring, and all repairs or installations of electrical equipment; 3. Elevator or escalator installation or repairs; 4. Grading, excavating, ditching, dredging or landscaping; 5. Insulating services or repairs; 6. Plumbing or pipe fitting; 7. Tin and sheet metal work; 35 Miss. Code. R. 4-10-01-304