35 Miss. Code. R. 4-10-03-101
Current through December 10, 2024
Persons involved in the business of providing services related to geophysical surveying, exploring, developing, drilling, producing, distributing, or testing of oil, gas, and other mineral resources are subject to a four-and-one-half percent (41/2 %) retail sales tax on their gross income. Services connected to geophysical surveying, exploring, developing, drilling, producing, distributing, or testing of water resources that are not linked to the development of oil, gas, and other mineral resources are subject to a seven percent (7%) retail sales tax rate.
35 Miss. Code. R. 4-10-03-101