MS HB657

Amends Section 27-65-3 of Mississippi Code to clarify that "installation charges" under state sales tax law exclude charges for application of tangible personal property during construction work or carpentry when the principal activity is erecting or repairing buildings or other structures.

Defines "repairs" as restoration of a building or structure or replacement of components within 6 months following an unanticipated or unforeseeable event causing physical degradation, but excludes voluntary upgrades, normal wear and tear, or restoration performed more than 6 months after such an event.

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

Takes effect July 1, 2020.