{"data":{"id":"us-ms/miss.-code-ann.-27-65-23","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-65-23","heading":"Miss. Code Ann. § 27-65-23","body":"Upon every person engaging or continuing in any of the following businesses or activities there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross income of the business, except as otherwise provided:\n\nAir-conditioning installation or repairs;\n\nAutomobile, motorcycle, boat or any other vehicle repairing or servicing;\n\nBilliards, pool or domino parlors;\n\nBowling or tenpin alleys;\n\nBurglar and fire alarm systems or services;\n\nCar washing -- automatic, self-service, or manual;\n\nComputer software services actually performed within this state;\n\nCotton compresses or cotton warehouses;\n\nCustom creosoting or treating, custom planing, custom sawing;\n\nCustom meat processing;\n\nElectricians, electrical work, wiring, all repairs or installation of electrical equipment;\n\nElevator or escalator installing, repairing or servicing;\n\nFilm developing or photo finishing;\n\nFoundries, machine or general repairing;\n\nFurniture repairing or upholstering;\n\nGrading, excavating, ditching, dredging or landscaping;\n\nHotels (as defined in Section 41-49-3 ), motels, tourist courts or camps, trailer parks;\n\nInsulating services or repairs;\n\nJewelry or watch repairing;\n\nLaundering, cleaning, pressing or dyeing;\n\nMarina services;\n\nMattress renovating;\n\nOffice and business machine repairing;\n\nParking garages and lots;\n\nPlumbing or pipe fitting;\n\nPublic storage warehouses (There shall be no tax levied on gross income of a public storage warehouse derived from the temporary storage of tangible personal property in this state pending shipping or mailing of the property to another state.);\n\nRefrigerating equipment repairs;\n\nRadio or television installing, repairing, or servicing;\n\nRenting or leasing personal property used within this state;\n\nServices performed in connection with geophysical surveying, exploring, developing, drilling, producing, distributing, or testing of water resources not related to development of oil, gas and other mineral resources;\n\nShoe repairing;\n\nStorage lockers;\n\nTelephone answering or paging services;\n\nTermite or pest control services;\n\nTin and sheet metal shops;\n\nTV cable systems, subscription TV services, and other similar activities;\n\nVulcanizing, repairing or recapping of tires or tubes;\n\nWelding; and\n\nWoodworking or wood-turning shops.\n\nIncome from services taxed herein performed for electric power associations in the ordinary and necessary operation of their generating or distribution systems shall be taxed at the rate of one percent (1%).\n\nIncome from services taxed herein performed on materials for use in track or track structures to a railroad whose rates are fixed by the Interstate Commerce Commission or the Mississippi Public Service Commission shall be taxed at the rate of three percent (3%).\n\nIncome from services performed in connection with geophysical surveying, exploring, developing, drilling, redrilling, completing, working over, producing, distributing, or testing of oil, gas and other mineral resources, including overhead services shall be taxed at the rate of four and one-half percent (4- 1 / 2 %). Operators that rebill services to nonoperating working interest owners on behalf of the joint account through the joint interest billing (JIB), where the sales tax has been paid or accrued by the operator shall not be charged a sales tax on the JIB as services income.\n\nIncome from renting or leasing tangible personal property used within this state shall be taxed at the same rates as sales of the same property.\n\nPersons doing business in this state who rent transportation equipment with a situs within or without the state to common, contract or private commercial carriers are taxed on that part of the income derived from use within this state. If specific accounting is impracticable, a formula may be used with approval of the commissioner.\ne shall be taxed at the same rates as sales of the same property.\n\nPersons doing business in this state who rent transportation equipment with a situs within or without the state to common, contract or private commercial carriers are taxed on that part of the income derived from use within this state. If specific accounting is impracticable, a formula may be used with approval of the commissioner.\n\nA lessor may deduct from the tax computed on the rental income from tangible personal property a credit for sales or use tax paid to this state at the time of purchase of the specific personal property being leased or rented until such credit has been exhausted.\n\nCharges for custom processing and repairing services may be excluded from gross taxable income when the property on which the service was performed is delivered to the customer in another state either by common carrier or in the seller's equipment.\n\nWhen a taxpayer performs services covered by this section, which are performed both in intrastate and interstate commerce, the taxpayer may utilize any reasonable formulae of apportionment which will apportion to this state, for taxation, that portion of the services which are performed within the State of Mississippi.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"2adf16691d273d76531663b75cb04cd423c5d1ba6ec0284ee9498b545f178bf9","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-65-221","next":"us-ms/miss.-code-ann.-27-65-23.1"},"notice":"GroundRules: Original legal text. Not legal advice."}