MS HB1395

Requires all residential roofing contractors operating in Mississippi to possess a license from a municipality or county, a certificate of responsibility from the State Board of Public Contractors, or both.

Mandates that applications for roofing contractor licenses or certificates of responsibility must include the contractor's Mississippi state sales tax number.

Defines a residential roofing contractor as any person or entity contracting to repair or replace roof systems on residential real estate, regardless of whether costs are paid through property and casualty insurance.

Amends Mississippi Code Section 27-65-3 to exclude labor service charges for residential roofing application or repair from the definition of "installation charges" for sales tax purposes.

Takes effect July 1, 2020.