35 Miss. Code. R. 4-10-03-102
Current through December 10, 2024
Consultants, supervisors, and engineers whose presence is required at the well site or inside the oil field on a permanent or continuing basis are considered to be engaged in an oil field service and are liable for sales tax. Where the operator owns an interest in a well under his management, he is liable for tax on compensation received from the other owners.
35 Miss. Code. R. 4-10-03-102