35 Miss. Code. R. 4-10-01-305
Current through December 10, 2024
Persons performing any services taxed under Miss. Code Ann. Section 27-65-23 for contracts of ten thousand dollars ($10,000) or less owes the seven percent (7%) retail rate of sales tax on gross income. A person performing contracts of ten thousand dollars ($10,000) or less that do not include services taxed under Miss. Code Ann. Section 27-65-23 owes no tax on gross income but is required to pay the regular retail rate of sales or use tax on all taxable purchases.
35 Miss. Code. R. 4-10-01-305