35 Miss. Admin. Code Pt. IV, Subpt. 5, Ch. 04 — Termite and Pest Control Services

100 Every person engaged in the business of performing termite and pest control services is
liable for the regular retail rate of sales tax on gross income as provided in Miss. Code
Ann. Section 27-65-23.
101 Gross income received in connection with these services includes charges for the
treatment or prevention of termites, insects, rodents or other pests. Gross income includes
the replacement of flooring, sills or other damaged portions of a building resulting from
an infestation. Gross income also includes additional fees charged on an annual, semi -
annual or other basis and labeled in some instances as inspection fees or continuation
charges.
102 The exemption provided in Miss. Code Ann. Section 27 -65-103(a) ("Sales
of…insecticides…used in growing and preparing agricultural products for market") does
not apply to sales of termite or pest control services or to sales of insecticides, rat poison
and other materials for the control or prevention of rodents, insects, and other pests
encountered outside the field of agriculture. The regular retail sales tax applies unless
such materials are actually used in growing agricultural products for market such as
cotton poison for boll weevils. The fumigation of products (beans, grain, etc.), while in
storage is a taxable pest control service.
103 Purchases of building materials (lumber, nails, etc.) to repair damaged portions of a
building resulting from infestation and materials (insecticides, pesticides, poison,
distillate used in preparing preventive compounds, etc.) for treating are exempt from sales
tax when purchased by a termite or pest control business.
104 Supply items and tools and/or equipment such as, spray applicators, dispensers, animal
traps, etc., used in, but not actually resold as a part of the treatment or repair work are
taxable at the regular retail rate of tax at the time of purchase.
105 (Reserved)
35.IV.5.04 revised effective March 6, 2020