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MS SB2699
Bill
AI Summary
- Amends Section 27-65-3, Mississippi Code of 1972, to revise the definition of "installation charges" under state sales tax law
- Excludes charges for labor services in connection with the application or repair of residential roofing from the definition of "installation charges"
- Installation charges continue to include charges for application of other tangible personal property such as roofing materials, tile, glass, carpets, and similar items
- Takes effect July 1, 2023
Legislative Description
Sales tax; revise definition of "installation charges" to exclude labor services in connection with residential roofing.
Last Action
Died In Committee
2/22/2023
Committee Referrals
Finance1/16/2023
Full Bill Text
No bill text available