reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 02 - Laundries, Dry Cleaners and Linen Rental Companies › Section 35-4-05-02-102

Current through June 25, 2024
Income received from laundering or cleaning services for
					 out-of-state customers is exempt when the property on which the service was
					 performed is delivered to the customer either by common carrier or in property
					 owned by the vendor.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 02 - Laundries, Dry Cleaners and Linen Rental Companies › Section 35-4-05-02-103

Current through June 25, 2024
Charges for alteration services are taxable when they are
					 performed as a part of a laundering or cleaning activity.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 02 - Laundries, Dry Cleaners and Linen Rental Companies › Section 35-4-05-02-104

Current through June 25, 2024
Services, such as fading or dyeing, performed for a
					 licensed dealer on property for resale at retail are exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 02 - Laundries, Dry Cleaners and Linen Rental Companies › Section 35-4-05-02-105

Current through June 25, 2024
Purchases by or sales to licensed laundries, dry cleaners
					 and linen rental companies of water, soap and bleach dispensers, coin changers,
					 air conditioners, bulk heads, signs and advertising, office supplies, labels,
					 tickets, etc., which are used or consumed in the rendering of the services are
					 taxable at the regular retail rate of sales or use tax. Purchases of soaps,
					 naphthas, dyes and cleaning fluids are considered process chemicals and are
					 exempt from tax. Purchases of coat hangers, wrapping paper, bags, etc., are
					 exempt from sales tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 02 - Laundries, Dry Cleaners and Linen Rental Companies › Section 35-4-05-02-106

Current through June 25, 2024
Sales of electric power or other fuels to laundries, dry
					 cleaners and linen rental companies for plant use are exempt from sales tax.
					 See Title 35 Miss. Admin. Code, Part IV, Subpart 6, Chapter 01 concerning the
					 Affidavit for Utility Exemption. Sales of manufacturing or processing machinery
					 or machine parts to these establishments are taxable at the 1-% special rate of
					 tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 02 - Laundries, Dry Cleaners and Linen Rental Companies › Section 35-4-05-02-107

Current through June 25, 2024
Sales of processing machinery, machine parts, soaps,
					 supplies, etc., to hotels, taxable hospitals, taxable rest homes, etc., for
					 their own use are taxable at the regular retail rate of tax. All sales
					 (equipment, power, supplies, etc.) to persons in the self-service laundering
					 business are taxable at the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 02 - Laundries, Dry Cleaners and Linen Rental Companies › Section 35-4-05-02-108

Current through June 25, 2024
Rental or lease of tangible personal property is taxable
					 at the same rate as sales of the same property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-101

Current through June 25, 2024
Miss Code Ann. Section 27 - 65 - 23 taxes the gross income
					 received from renting or leasing personal property used in this state. The tax
					 due on the lease or rental is at the same rate as the sale of the
					 property
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-201

Current through June 25, 2024
Rental or Lease means any transfer of possession or control
					 of tangible personal property for a fixed or indeterminate term for
					 consideration
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-203

Current through June 25, 2024
Miss Code Ann. Section 27 - 6 5 - 3 (i) defines gross
					 income to include the total charge for service or the total receipts derived
					 from the rental or lease of tangible personal property without any deduction
					 for rebates, cost of property sold, cost of materials used, labor costs,
					 interest paid, losses or any expense whatever. Gross income also includes any
					 charges made to the lessee for damages to, loss of or excessive use of the
					 property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-204

Current through June 25, 2024
Charges to lessees which represent a recovery of expenses
					 (repairs, transportation, hotel, meals, supplies, etc.) are in reality an
					 allocation of the selling price to this cost of operation and cannot be
					 excluded from the measure of tax imposed upon the gross
					 income.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-205

Current through June 25, 2024
Rentals for re-rental by a lessor engaging in the renting
					 or leasing business are wholesale sales and are not considered to be taxable
					 income
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-206

Current through June 25, 2024
Motor Vehicle is defined as any self-propelled, wheeled
					 conveyance that does not run on rails. The term includes all private carriers
					 of passengers and any light carriers of property having a gross vehicle weight
					 of 10,000 pounds or less.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-301

Current through June 25, 2024
Persons qualified to do business in this State of renting
					 or leasing tangible personal property are considered retailers and may purchase
					 property to be rented exempt from sales or use tax. The tax, likewise, shall
					 not apply to repair and repair parts of such property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-302

Current through June 25, 2024
Leasing companies may purchase tangible personal property
					 from a customer to be leased back to the same customer as a financing tool to
					 benefit the customer. However, if the condition of the property has been
					 altered or if the customer has used the property since the time it was
					 originally purchased by the customer, there will be no credit for sales or use
					 tax paid by the customer when originally procured prior to the sale to the
					 leasing company.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-303

Current through June 25, 2024
All purchases of tools, supplies, machinery and equipment
					 which are purchased for use in operating the business and not for rental are
					 taxable at the regular retail rate of sales or use tax
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-304

Current through June 25, 2024
Sales of property to consumers which has been rented or
					 leased are considered to be retail sales and are taxable on the gross proceeds
					 of such sales
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-305

Current through June 25, 2024
Owners or other persons receiving benefit from use of
					 tangible personal property in this State are liable for use tax on the
					 property
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-401

Current through June 25, 2024
In addition to the 5% sales tax due on the rental of motor
					 vehicles, a 6% motor vehicle rental tax is due on the gross income from the
					 short term rental of motor vehicles. Therefore, the total tax due on short term
					 rentals of these motor vehicles is 11%. Short term rentals are defined as
					 rental agreements with a term of 30 or less continuous days. The total tax due
					 on the long term (rental agreements in excess of 30 continuous days) rental or
					 leasing of motor vehicles is 5%.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-402

Current through June 25, 2024
Effective July 1, 2014, a s provided by Miss. Code Ann.
					 Section 27 - 65 - 101 (1)(ss), the income received from renting or leasing of
					 truck - tractors and semi - trailers used in interstate commerce and registered
					 under the International Registration Plan (IRP) or any similar reciprocity
					 agreement or compact relating to the proportional registration of commercial
					 vehicles, as provided by Miss. Code Ann. Section 27 - 19 - 143, is exempt .
					 Similar vehicles not used in interstate commerce and not registered in such a
					 plan are taxed at the special rate of 3% provided for truck - tractors and semi
					 - trailers, under Miss. Code Ann. Section 27 - 65 - 17(1)(d).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-403

Current through June 25, 2024
The total amount charged for rental of "you - drive - it"
					 or "you - haul - it" vehicles is taxable income to the lessor, even though the
					 lessee may use t he property in multiple cities in Mississippi or in other
					 states, and even though the charge may be collected by or with another person.
					 The tax rate on these vehicles is 3% for vehicles with a gross vehicle weight
					 (GVW) in excess of 10,000 pounds. Vehicle s with a GVW of 10,000 pounds or less
					 are subject to tax at the rate of 5% for sales tax and the additional 6% motor
					 vehicle rental tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-404

Current through June 25, 2024
Motor fuel charges are not considered to be taxable rental
					 income when separately invoiced from the charge for rental or lease. Sales of
					 motor fuel by lessor are not subject to sales tax
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-405

Current through June 25, 2024
Rental cars provided under a new car warranty either from a
					 dealer's own fleet or through a car rental agency are considered part of the
					 warranty repair and not subject to sales tax or the motor vehicle rental
					 tax
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 03 - Renting or Leasing Tangible Personal Property › Section 35-4-05-03-502

Current through June 25, 2024
Income received from the rental or lease of transportation
					 equipment between cities and counties in this state is not subject to city
					 diversion. Any business renting or leasing transportation equipment and other
					 items of tangible personal property must report the income from these
					 activities separately.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 04 - Termite and Pest Control Services › Section 35-4-05-04-100

Current through June 25, 2024
Every person engaged in the business of performing termite
					 and pest control services is liable for the regular retail rate of sales tax on
					 gross income as provided in Miss. Code Ann. Section 27-65-23.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 04 - Termite and Pest Control Services › Section 35-4-05-04-101

Current through June 25, 2024
Gross income received in connection with these services
					 includes charges for the treatment or prevention of termites, insects, rodents
					 or other pests. Gross income includes the replacement of flooring, sills or
					 other damaged portions of a building resulting from an infestation. Gross
					 income also includes additional fees charged on an annual, semi-annual or other
					 basis and labeled in some instances as inspection fees or continuation
					 charges.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 04 - Termite and Pest Control Services › Section 35-4-05-04-102

Current through June 25, 2024
The exemption provided in Miss. Code Ann. Section
					 27-65-103(a) ("Sales of-insecticides-used in growing and preparing agricultural
					 products for market") does not apply to sales of termite or pest control
					 services or to sales of insecticides, rat poison and other materials for the
					 control or prevention of rodents, insects, and other pests encountered outside
					 the field of agriculture. The regular retail sales tax applies unless such
					 materials are actually used in growing agricultural products for market such as
					 cotton poison for boll weevils. The fumigation of products (beans, grain,
					 etc.), while in storage is a taxable pest control service.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 04 - Termite and Pest Control Services › Section 35-4-05-04-103

Current through June 25, 2024
Purchases of building materials (lumber, nails, etc.) to
					 repair damaged portions of a building resulting from infestation and materials
					 (insecticides, pesticides, poison, distillate used in preparing preventive
					 compounds, etc.) for treating are exempt from sales tax when purchased by a
					 termite or pest control business.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 04 - Termite and Pest Control Services › Section 35-4-05-04-104

Current through June 25, 2024
Supply items and tools and/or equipment such as, spray
					 applicators, dispensers, animal traps, etc., used in, but not actually resold
					 as a part of the treatment or repair work are taxable at the regular retail
					 rate of tax at the time of purchase.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 05 - Public Storage Warehouse › Sec2 35-4-05-05-100 - Storage Warehouses › Section 35-4-05-05-101

Current through June 25, 2024
A storage warehouse is a place where tangible personal
						property is kept and stored for a fee in the custody of a person operating a
						commercial business. The gross income received from such an activity is taxable
						at the regular retail rate of sales tax. Income received from storage and
						handling of perishable goods is exempt from tax. "Perishable goods" means
						frozen goods or goods that require refrigeration while stored in a public
						storage warehouse (example meat, fish, poultry, vegetables, fruits, etc.).
						Perishable goods shall also include grain products that require aeration while
						stored in a public storage warehouse (example soybeans, wheat, rice, oats,
						milo, etc.).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 05 - Public Storage Warehouse › Sec2 35-4-05-05-100 - Storage Warehouses › Section 35-4-05-05-102

Current through June 25, 2024
Income received from the temporary storage of tangible
						personal property in this state pending shipping or mailing of the property
						outside this state is exempt from tax. The exemption is available to all
						property whether or not the final determination of the property's destination
						can be made prior to storage. It is the responsibility of the owner of the
						storage facility to obtain a signed Affidavit of Temporary Storage from each
						customer annually. The Affidavit is completed by the customer to indicate what
						percentage of goods will be shipped out of state. The percentage should be
						based on prior year's shipments, however, a reasonable estimate maybe used if
						there is an absence of prior year information. Any Affidavit accepted in good
						faith will be accepted as satisfactory documentation of exempt sales. Sales tax
						is due on any goods to be shipped within this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 05 - Public Storage Warehouse › Sec2 35-4-05-05-200 - Rental of Storage Facilities › Section 35-4-05-05-201

Current through June 25, 2024
Income received from the rental of storage facilities for
						the storage of tangible personal property is exempt when the lessee maintains
						exclusive access to and control of the storage facility. Example mini storage
						facilities where the lessee uses their personal lock. Income received from
						common storage facilities are subject to sales tax when multiple lessees have
						access to the same area of the storage facility.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 05 - Public Storage Warehouse › Sec2 35-4-05-05-300 - Moving and Storage Companies › Section 35-4-05-05-301

Current through June 25, 2024
Purchases of equipment and supplies by a warehouse and
						drayage or moving business are taxable at the regular retail rate of sales or
						use tax. Persons engaged in the moving and storage business are considered to
						be consumers of packaging materials on which the customer's property is
						contained for storage or transportation.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 05 - Public Storage Warehouse › Sec2 35-4-05-05-400 - Fuel Terminals › Section 35-4-05-05-401

Current through June 25, 2024
Persons in the business of storing or warehousing fuel or
						other oil products for others are construed to be engaged in a taxable public
						warehouse activity. The method used in measuring charges and length of time
						that product remains in the terminal does not relieve such persons of the sales
						tax liability.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 05 - Public Storage Warehouse › Sec2 35-4-05-05-400 - Fuel Terminals › Section 35-4-05-05-402

Current through June 25, 2024
Income received from the temporary storage of fuel or
						other fuel products in this state pending shipping or mailing of the property
						outside this state is exempt from tax. The exemption is available whether or
						not the final determination of the property's destination can be made prior to
						storage. It is the responsibility of the owner of the fuel terminal to obtain a
						signed Affidavit of Temporary Storage from each customer annually. The
						Affidavit is completed by the customer to indicate what percentage of goods
						will be shipped out of state. The percentage should be based on prior year's
						shipments, however, a reasonable estimate may be used if there is an absence of
						prior year information. Any Affidavit accepted in good faith will be accepted
						as satisfactory documentation of exempt sales. Sales tax is due on any goods to
						be shipped within this state. The storage and handling of natural gas in
						underground salt domes, caverns, or other underground structures are
						exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 06 - Computer Equipment and Services › Section 35-4-05-06-100 - Computer Hardware

Current through June 25, 2024
1. "Computer
				  Hardware" includes the components, accessories, machinery and equipment which
				  constitute the physical computer assembly and the internalized instruction code
				  which controls the basic operations (i.e. arithmetic and logic) of the computer
				  and which causes the computer to execute instructions contained in system
				  programs.
2. Rate and Application
				  of Tax
Sales, leases, or rentals of computer hardware, parts,
					 supplies, publications or other tangible personal property are taxable at the
					 regular retail rate of sales or use tax unless otherwise
					 exempt.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 06 - Computer Equipment and Services › Section 35-4-05-06-101 - Computer Program and Software

Current through June 25, 2024
1.
a. "Computer Program" is a series of
				  instructions that are coded for acceptance or use by a computer system which
				  are designed to permit the computer system to process data and provide results
				  and information. The series of instruction may be contained in or on magnetic
				  tapes, printed instructions, or other tangible or electronic media or
				  downloaded via the Internet. This definition includes computer game cartridges
				  which allow certain games to be played on a television set through interaction
				  with a computer or on home computers.
b. "Computer Software" is a collection of
				  computer programs which work in cooperation with one another to perform
				  automated tasks.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 06 - Computer Equipment and Services › Professional Services › Section 35-4-05-06-201

Current through June 25, 2024
Taxable professional services include but are not
						limited to:
1. Charges for installing,
					 configuring, debugging, modifying, testing, or troubleshooting computer
					 hardware, networks, programs or software, are taxable regardless of how such
					 charges are billed.
2. The recovery
					 of damaged, deleted, or lost data or other services using ARCserve or Norton PC
					 Tools or other similar computer programs or software.
3. The initial charges for the training of
					 user personnel or telephone support connected with the sale of computer
					 hardware, programs, or software, are taxable regardless of when or where the
					 services are provided.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 06 - Computer Equipment and Services › Professional Services › Section 35-4-05-06-202

Current through June 25, 2024
Non-Taxable professional services include but are not
						limited to:
1. Identifying management
					 information needs.
2. Analyzing
					 business policies and conceptual design of new procedures.
3. Accounting and legal services such as
					 advice on tax matters, assets management, budgetary matters, quality control,
					 information security, operational and financial statements, auditing and any
					 other situation where the service provider receives data or information and
					 studies, alters, analyzes, interprets or adjusts such material.
4. Feasibility studies including economic and
					 technical analysis of existing or potential computer hardware or software needs
					 and alternatives.
5. Word
					 processing, data entry, data retrieval, data search, information compilation,
					 payroll and business accounting data production, and other computerized data
					 and information storage or manipulation services are not taxable. This also
					 includes charges for computer time used in providing these services.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 06 - Computer Equipment and Services › Professional Services › Section 35-4-05-06-203

Current through June 25, 2024
However, when any of these services or other
						professional services is incidental to the sale of computer hardware, software,
						or programs, the entire charge is taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 06 - Computer Equipment and Services › Use Tax › Section 35-4-05-06-300 - Use Tax

Current through June 25, 2024
Section
						27-67-3(i),
						defines computer software programs as tangible personal property for use tax
						purposes. The regular rate of use tax is due and payable from every person
						using, storing, or consuming such property within this state, possession of
						which is acquired in any manner. However, software maintained on a server
						located outside the state and accessible for use only via the Internet is not
						taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 06 - Computer Equipment and Services › Wholesale Sales › Section 35-4-05-06-400 - Wholesale Sales

Current through June 25, 2024
Sales of tangible personal property and services to a
						licensed retailer for resale in the regular line of business are not
						taxable.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 07 - Design, Engineering and Other Professional Services › Section 35-4-05-07-100

Current through June 25, 2024
Design, engineering and other professional services are
					 exempt from tax when not related to sales of tangible personal property taxable
					 by Miss. Code Ann. Section 27-65-17, services taxable by Miss. Code Ann.
					 Section 27-65-23 or activities taxable by Miss. Code Ann. Sections 27-65-21 and
					 27-65-24.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 07 - Design, Engineering and Other Professional Services › Section 35-4-05-07-101

Current through June 25, 2024
Sales of tangible personal property are taxed by Miss.
					 Code Ann. Section 27-65-17 on the total gross proceeds of sales. Sales of
					 certain services are taxed by Miss. Code Ann. Section 27-65-23 on gross income.
					 Gross proceeds of sales include, but are not limited to, design, engineering
					 and other professional services utilized in or related to the sale, manufacture
					 and/or installation of tangible personal property when the service is billed by
					 the seller, regardless of the method billed. Gross income also includes income
					 received from design, engineering and other professional services utilized in
					 or related to performing a taxable service under Miss. Code Ann. Section
					 27-65-23.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 07 - Design, Engineering and Other Professional Services › Section 35-4-05-07-102

Current through June 25, 2024
Contracts or activities subject to the tax levied by Miss.
					 Code Ann. Sections 27-65-21 and 27-65-24 are taxable on the total contract
					 price or compensation received from such contract or activity. However, if the
					 contract price for a project exceeds the sum of one hundred million dollars
					 ($100,000,000.00), the portion of the total contract price attributable to
					 design or engineering services shall be excluded from the basis of the contract
					 price for purposes of determining tax due.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 07 - Design, Engineering and Other Professional Services › Section 35-4-05-07-103

Current through June 25, 2024
For contracts or activities subject to the tax levied by
					 Miss. Code Ann. Section 27-65-21, the portion of the contract for engineering
					 services may be excluded from the total contract price if the engineering
					 services are performed by a professional engineer as defined in Miss. Code Ann.
					 Section 73-13-3, who is also the general or prime contractor on the
					 contract.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-101

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-65-23,
					 persons engaged in the business of performing services of grading, excavating,
					 ditching, dredging, or landscaping are liable for sales tax at the regular rate
					 of tax on gross income except as otherwise provided.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-102

Current through June 25, 2024
The total compensation received from grading, excavating,
					 ditching, dredging, or landscaping activities performed as a prime contractor,
					 for commercial purposes and exceeding $10,000.00 is subject to the contractor's
					 tax provided for in Miss. Code Ann. Section
					 27-65-21.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-201

Current through June 25, 2024
Grading means any activity where an improvement is made to
					 a road, land surface, or other job site such as, but not limited to, the
					 grading of streets, highways, foundation pads, commercial projects, and
					 building lots. Grading also includes the terracing of land, land leveling and
					 land forming for farm, commercial, industrial, or residential purposes. Grading
					 does not include land clearing and grubbing services when these services are
					 not performed in conjunction with any other taxable services such as those
					 activities listed above.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-202

Current through June 25, 2024
Excavating means any activity where something is created
					 through excavation such as, but not limited to, a swimming pool, basement for a
					 building, pond, underground storage silo, or other similar or related
					 facility.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-203

Current through June 25, 2024
Ditching embraces any activity where a trench, furrow,
					 canal, dredge ditch, or irrigation canal is made or constructed for irrigation,
					 drainage or a boundary line, but is not limited to these
					 activities.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-204

Current through June 25, 2024
Dredging means any activity of constructing, repairing,
					 improving, or removing sediment from any ditch, irrigation canal, navigation
					 channel, trench, drainage ditch, or any other body of water.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-205

Current through June 25, 2024
Landscaping means any activity that modifies the grounds
					 of any house, building or area of land by contouring, forming or functional
					 alteration of the land and includes the planting of flowers, shrubs or trees
					 and the establishment of lawns and gardens. Landscaping also includes the
					 building of landforms, retaining walls, flower beds, water features and other
					 similar structures. Landscaping does not include tree trimming, grass cutting,
					 hedge trimming, or similar maintenance activities; nor does it include the
					 planting or spreading of materials provided by the owner when the charges for
					 the non-taxable activities are listed separately on the invoice given to the
					 customer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-206

Current through June 25, 2024
Agricultural or soil erosion activities include items such
					 as terracing, land leveling for purposes of growing crops, preparation of
					 pasture land, creation or deepening of farm ponds, irrigation or drainage
					 ditches, and other similar activities where the purpose of such activity is to
					 improve land where crops are grown or where livestock is allowed to roam or
					 graze. Agricultural or soil erosion activities do not include activities which
					 are part of a commercial construction activity such as the building or
					 improving of poultry houses, barns, sheds, roads, foundation pads or other
					 similar structures.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-301

Current through June 25, 2024
Sales tax is not due on contracts entered into with
					 farmers for the clearing of trees and underbrush when the principle activity
					 contracted for is for land clearing. Contracts that principally involve
					 grading, excavating, ditching, dredging, or landscaping are subject to tax
					 unless such activity is exempted under Miss. Code Ann. Section
					 27-65-103(d).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-302

Current through June 25, 2024
Miss. Code Ann. Section
					 27-65-103(d)
					 exempts gross income from grading, excavating, ditching, dredging or
					 landscaping activities performed for a farmer on a farm for agricultural or
					 soil erosion purposes when such income does not exceed $10,000.00. Contracts in
					 excess of $10,000.00 for grading, excavating, ditching, dredging or landscaping
					 services are taxable even when the payment for such activities is paid for in
					 full or in part by the United States, State of Mississippi, or other
					 governmental entity, or when the landowner is reimbursed in full or in part by
					 a governmental entity.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-303

Current through June 25, 2024
No sales tax is due on a contract to fill in a hole,
					 trench, ditch or other cavity in the earth where the principle activity
					 performed is the transportation of fill dirt to the job site, the service of
					 compacting and leveling being an inconsequential element of the transaction,
					 even though the total compensation received is in excess of $10,000.00. If, on
					 the other hand, the principal activity performed is the grading or land forming
					 of the job site with the service of removing excess dirt or placement of fill
					 dirt being an inconsequential element of the transaction, sales tax or
					 contractor's tax is due on the total compensation received.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-304

Current through June 25, 2024
Compensation received from the drilling and installation
					 of the well for an irrigation system is taxable for contractor's tax when the
					 income exceeds $10,000.00.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-305

Current through June 25, 2024
The activities of a person engaged in the stripping of top
					 soil or the mining, loading, and hauling of a natural resource product are not
					 grading or excavating within the scope of Miss. Code Ann. Section
					 27-65-23
					 and as such is not subject to sales or contractor's tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 08 - Grading, Ditching, Dredging or Landscaping › Section 35-4-05-08-306

Current through June 25, 2024
Contracts for remediation or excavation and removal of
					 contaminated soil for environmental purposes are subject to sales or
					 contractor's tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 09 - Car Washes › Levy › Section 35-4-05-09-100

Current through June 25, 2024
Section
						27-65-23
						of the Mississippi sales tax law taxes car washing with an exemption provided
						in Section
						27-65-111(x)
						for self-service, coin operated car washes and car washes performed using
						portable high pressure washing equipment when the service is performed on the
						premises of the customer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 09 - Car Washes › Levy › Section 35-4-05-09-101

Current through June 25, 2024
Self service, coin operated car washes where the
						customer deposits money for the car wash are exempt. This includes self-service
						bays where the customer washes his own vehicle or where the vehicle is washed
						by automatic wash equipment. Automatic car wash bays located at facilities such
						as convenience stores, gas stations and oil change facilities are considered to
						be self-service, coin operated car washes and are exempt. In order for a car
						wash facility to be exempt, the facilities' employees cannot provide any
						assistance in the washing, drying or detailing of the automobile. Manual car
						washes, detail shops, and those with a mixture of manual and automatic services
						are subject to tax at the regular retail rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 09 - Car Washes › Purchases › Section 35-4-05-09-200

Current through June 25, 2024
Exempt car washes must pay tax on any supply items such
						as soap, wax, water, or any other items dispensed through the washing
						equipment. The car wash operator should also pay tax on the purchase of items
						sold through vending equipment located on the premises.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 05 - Services › Chapter 09 - Car Washes › Purchases › Section 35-4-05-09-201

Current through June 25, 2024
Car wash facilities whose services are taxable may buy
						items exempt from tax if they remain with the car, such as wax. Purchases of
						supplies that are used or consumed by the car wash in performing its service
						are taxable. These include items such as soap, water, tire cleaner, and
						rags.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-101

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-65-19(1)(a),
					 sales to consumers of electricity, natural gas, liquefied petroleum gas or
					 other fuels and services related thereto by electric power associations,
					 natural gas districts, municipalities, privately owned businesses or stock
					 companies, or any other persons are taxable at the regular retail rate of sales
					 tax, except as otherwise provided. These sales are exempt when sold for
					 residential heating, lighting or other residential, noncommercial,
					 nonagricultural use.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-102

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-65-19(1)(b)(ii),
					 sales of electricity, current, power, steam, coal, natural gas, liquefied
					 petroleum gas or other fuel sold to a producer of oil and gas for use directly
					 in enhanced oil recovery using carbon dioxide and/or the permanent
					 sequestration of carbon dioxide in a geological formation is taxable at the
					 reduced 1 1/2 %rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-104

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-65-19(1)(a)(ii),
					 sales of electricity, current, power, natural gas, liquefied petroleum gas or
					 other fuel for heating, lighting, or other use, and sales of potable water to a
					 church exempt from federal income taxation under 26 USCS Section 501(c)(3)
					 shall be excluded from taxable gross income of the business if the exempt sales
					 are utilized on property that is primarily used for religious or educational
					 purposes. Any church purchasing the above utilities may sign an affidavit
					 attesting to the fact that they are exempt from federal taxation and that they
					 qualify to be exempt from sales tax as provided in Miss. Code Ann. Section
					 27-65-19(1)(a)(ii).
					 Retailers can accept this affidavit or the 501(c)(3) certificate from the
					 Internal Revenue Service as evidence that the church qualifies for the
					 exemption. This affidavit expires annually. Once the affidavit expires,
					 retailers must obtain a new one to ensure the church is still eligible for the
					 reduced rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-201

Current through June 25, 2024
In order to qualify for the residential exemption, the
					 utilities must be sold to, billed to, and paid for by the homeowner or resident
					 of the facility. Residential customers may include, but are not limited to,
					 privately owned hunting and fishing camps, summer homes, cabins, or
					 apartments.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-202

Current through June 25, 2024
Hunting or fishing camps that provide hunts and/or
					 accommodations for a fee are not allowed the residential exemption and are
					 subject to the regular retail rate of tax. Vacant apartments with utilities
					 being billed to the apartment complex or manager are not eligible for the
					 residential exemption. Private homes or residences owned by a business or
					 corporation that are used for commercial purposes and that may be used to
					 provide overnight stay on a temporary or transient basis are subject to the
					 regular retail rate of tax. Such common establishments include bed &
					 breakfast facilities.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-203

Current through June 25, 2024
Apartments rented to non-transient customers where
					 utilities are sold to, billed to and paid for by the apartment owner are
					 eligible for the residential exemption as long as the utilities are separately
					 metered between residential and commercial use.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-204

Current through June 25, 2024
Any apartment or home that has mixed usage
					 (residential/commercial) must be taxed at the regular retail rate unless there
					 is a separate meter for the business (ex. business shop, poultry farm,
					 commercial barn, repair garage, etc.). This provision does not include homes
					 that also contain a home office.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-205

Current through June 25, 2024
Charges billed to an apartment owner or homeowner's
					 association for commercial use in common areas such as, but not limited to,
					 street lighting, subdivision entrance lights, swimming pools, recreational
					 facilities, leasing offices, clubhouses and irrigation sprinkler systems are
					 not residential usage and are taxable at the regular retail rate of tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 4 - Sales and Use Tax › Subpart 06 - Utilities › Chapter 01 - Electric Power, Light, Gas and Other Fuel Distributors › Section 35-4-06-01-301

Current through June 25, 2024
Sales of electricity, natural gas, liquefied petroleum gas
					 or other fuels and services are not subject to sales tax when sold to a
					 qualified exempt organization described in Mississippi
					 statute.