35 Miss. Code. R. 4-05-07-100
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.
Notes
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