MS SB2944

Amends Section 27-65-3 of Mississippi Code to clarify that "installation charges" under sales tax law do not include charges for applying tangible personal property during construction work or carpentry when the principal activity is erecting or repairing buildings or structures.

Defines "repairs" as restoration of a building or structure or replacement of a component following an unanticipated or unforeseeable event causing physical degradation, but excludes voluntary or elective upgrades unrelated to such events or resulting from normal wear and tear.

Maintains that "installation charges" continue to include application of tangible personal property such as roofing, tile, glass, carpets, drapes, fences, and similar items when not part of primary construction or repair work.

Takes effect July 1, 2017.