MS SB2296

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

Defines "repairs" as restoration of a building or structure or replacement of a component within 6 months following an unanticipated or unforeseeable event causing physical degradation, excluding voluntary upgrades unrelated to such events or restoration performed more than 6 months after the event.

Maintains that "installation charges" continue to include charges for application of tangible personal property in other contexts, such as roofing, tile, glass, carpets, drapes, fences, awnings, and similar items applied to real or personal property.

Takes effect July 1, 2020.