Sales Tax Articles
Sales Tax State Activity Update - April 2007
Mississippi Determines: A Home by Any Other Name is Not Exempt
Effective July 1, 2007, contracts for the construction of apartment buildings and condominiums are subject to the Mississippi contractor's tax.
SB 2387, passed by the Mississippi legislature, excludes apartment buildings and condominiums from the meaning of residence or dwelling for human beings. Contracts for the construction of residential dwellings for human beings are not subject to the contractor's tax.
This ruling may be viewed on the Mississippi Legislative Bill Status System.
( Mississippi Legislature SB 2387, March 22, 2007)
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