35 Miss. Code. R. 4-10-03-203
Current through December 10, 2024
Services such as saltwater disposal, but not limited thereto, are considered oil field services taxable at the four and one-half percent (41/2 %) retail rate of sales tax on the gross income received from such service. Any transportation charges in connection with such services are considered an expense of performing the service and are not excludable from gross income.
35 Miss. Code. R. 4-10-03-203