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Sales tax on labor in Mississippi: taxed on repairs to things and installation; building repairs and new construction depend on the job
In Mississippi, labor is taxed on repairs to things and installation; for building repairs and new construction it depends on the job. Read from Mississippi's own revenue pages, checked November 6, 2026, with every answer quoted below.
Repairing a thing in Mississippi
Taxed. Repairs of things are taxable in Mississippi, labor included.
- “Is repair labor taxable? Yes, repairs of tangible personal property are taxable.” — Mississippi DOR Business Tax Frequently Asked Questions, no date on the page
Repairing a home or building in Mississippi
It depends. Mississippi taxes much building work. On a home, or on any job of $10,000 or less, plumbing, heating and air conditioning, electrical, sheet metal, insulating and landscaping work is taxed at 7% on the whole bill (labor included). On a commercial (non-residential) job over $10,000, the prime contractor owes a 3.5% contractor's tax on the full contract price, labor included. What it turns on: residential vs non-residential, whether the contract is over $10,000, and whether the trade is one of the services taxed under Miss. Code Ann. 27-65-23 (plumbing, electrical, landscaping, sheet metal, insulating and pest control)
- “Sales Tax Law levies a 3.5% contractor's tax on all construction, renovation or repair of non-residential, real property when the total contract price or compensation received exceeds $10,000. ... Contractors performing contracts on residential homes pay the regular 7% rate on materials and taxable services.” — Mississippi DOR Business Tax Frequently Asked Questions, no date on the page
- “Contract with owner for plumbing, heating, air conditioning, excavating, landscaping, electrical work, sheet metal work, insulating, etc. Includes services taxed under Section 27-65-23, Mississippi Code Annotated. 7% sales tax on gross income. No sales or use tax on purchases of component materials and services.” — Mississippi DOR Guide for Construction Contractors, no date on the page
- “Contract with owner for painting, dry wall work, masonry, carpentry, structural steel, etc. (Services not taxed under Section 27-65-23.) No sales tax on gross income. 7% sales or use tax on purchases of materials and services.” — Mississippi DOR Guide for Construction Contractors, no date on the page
- “Contract with owner to erect, add to or repair building or structure. 3.5% contractor's tax on contract price. No sales or use tax on purchases of component materials and services” — Mississippi DOR Guide for Construction Contractors, no date on the page
Installation work in Mississippi
Taxed. Installation labor is taxable when it comes with the sale of the item. Installed sales of roofing, tile, glass, carpet, fences, awnings and floor coverings by a dealer are taxed at 7% on the whole charge.
- “Is installation labor taxable? Installation labor is taxable when sold in connection with tangible personal property.” — Mississippi DOR Business Tax Frequently Asked Questions, no date on the page
- “Installed sales of roofing, tile, glass, carpet, fences, awnings, floor coverings and similar personal property by a dealer with owner. (See Miss Administrative Code, 35.IV.04.08 ) 7% sales tax on gross income.” — Mississippi DOR Guide for Construction Contractors, no date on the page
New construction in Mississippi
It depends. Commercial (non-residential) construction over $10,000: the prime contractor pays a 3.5% contractor's tax on the total contract price, and no sales tax on component materials. Residential construction (not apartments or condominiums) is excluded from the 3.5% contractor's tax, but is subject to retail sales taxes. On a contract with the owner for plumbing, heating, air conditioning, electrical work and the like, the contractor charges 7% sales tax on gross income. On a contract with the owner for painting, dry wall work, masonry or carpentry, there is no sales tax on gross income, and the contractor pays 7% on materials. What it turns on: residential vs non-residential, contract size, and whether the trade is a service taxed under Miss. Code Ann. 27-65-23.
- “Sales Tax Law levies a 3.5% contractor's tax on all construction, renovation or repair of non-residential, real property when the total contract price or compensation received exceeds $10,000. ... Contractors performing contracts on residential homes pay the regular 7% rate on materials and taxable services.” — Mississippi DOR Business Tax Frequently Asked Questions, no date on the page
- “Contract with owner for plumbing, heating, air conditioning, excavating, landscaping, electrical work, sheet metal work, insulating, etc. Includes services taxed under Section 27-65-23, Mississippi Code Annotated. 7% sales tax on gross income. No sales or use tax on purchases of component materials and services.” — Mississippi DOR Guide for Construction Contractors, no date on the page
- “Contract with owner for painting, dry wall work, masonry, carpentry, structural steel, etc. (Services not taxed under Section 27-65-23.) No sales tax on gross income. 7% sales or use tax on purchases of materials and services.” — Mississippi DOR Guide for Construction Contractors, no date on the page
- “Contract with owner to erect, add to or repair building or structure. 3.5% contractor's tax on contract price. No sales or use tax on purchases of component materials and services” — Mississippi DOR Guide for Construction Contractors, no date on the page
- “Residential construction (not including apartments or condominiums) is excluded from the 3.5% contractor's tax, but is subject to retail sales taxes.” — Mississippi DOR Guide for Construction Contractors, no date on the page
Listing labor separately on the bill in Mississippi
Not checked here. No official Mississippi statement was found on whether listing labor separately changes the tax.
Materials on jobs in Mississippi
What Mississippi's own pages say about the materials:
- “Sales Tax Law levies a 3.5% contractor's tax on all construction, renovation or repair of non-residential, real property when the total contract price or compensation received exceeds $10,000. ... Contractors performing contracts on residential homes pay the regular 7% rate on materials and taxable services.” — Mississippi DOR Business Tax Frequently Asked Questions, no date on the page
- “Contract with owner for plumbing, heating, air conditioning, excavating, landscaping, electrical work, sheet metal work, insulating, etc. Includes services taxed under Section 27-65-23, Mississippi Code Annotated. 7% sales tax on gross income. No sales or use tax on purchases of component materials and services.” — Mississippi DOR Guide for Construction Contractors, no date on the page
- “Contract with owner for painting, dry wall work, masonry, carpentry, structural steel, etc. (Services not taxed under Section 27-65-23.) No sales tax on gross income. 7% sales or use tax on purchases of materials and services.” — Mississippi DOR Guide for Construction Contractors, no date on the page
Trade services Mississippi taxes
The services Mississippi's own pages name as taxed, each in the page's words:
- Plumbing, electrical and pest control: “Providing taxable services such as pest control services, plumbing, electrical work, heating and air conditioning work, computer software services, dry cleaning and parking lots”
- Landscaping (not mowing): “Landscaping services are subject to Sales Tax. Landscaping services include, but are not limited to, planting flowers, shrubs and trees, laying sod, establishing lawns and any earth moving performed during landscaping activities. Mowing grass, trimming of shrubs, bushes and trees and weeding are not taxable services.”
- Excavating and sheet metal: “Contract with owner for plumbing, heating, air conditioning, excavating, landscaping, electrical work, sheet metal work, insulating, etc. Includes services taxed under Section 27-65-23, Mississippi Code Annotated. 7% sales tax on gross income.”
- “Repairs of tangible personal property”
Where Mississippi's list of services comes from
- “Landscaping services are subject to Sales Tax. ... Mowing grass, trimming of shrubs, bushes and trees and weeding are not taxable services.” — Mississippi DOR Business Tax Frequently Asked Questions, no date on the page
- “Contract with owner for plumbing, heating, air conditioning, excavating, landscaping, electrical work, sheet metal work, insulating, etc. Includes services taxed under Section 27-65-23, Mississippi Code Annotated. 7% sales tax on gross income. No sales or use tax on purchases of component materials and services.” — Mississippi DOR Guide for Construction Contractors, no date on the page
What was not checked for Mississippi
- Miss. Code Ann. 27-65-23 itself was not opened, as no official state copy was found: the services rest on Department of Revenue pages.
- The Mississippi Department of Revenue pages used show no publication dates.
Check with the Mississippi Department of Revenue
Before you bill: check with the Mississippi Department of Revenue. As of November 6, 2026.
This is a plain-words summary of each state's own revenue guidance as of November 6, 2026, not tax advice. Rules have exceptions, and cities and counties can add taxes of their own. Check with the state's tax department, linked on every state's page, before you bill.
Compare Mississippi with every state's answer, or with its neighbours just below.
Official sources for Mississippi
- Mississippi DOR Business Tax Frequently Asked Questions — no date shown
- Mississippi DOR Guide for Construction Contractors — no date shown
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