Mississippi Sales Tax for Contractors (2026): Who Pays on a Home Remodel
Whether a Mississippi contractor charges sales tax on a home remodel, who pays on materials, and three jobs worked at 7%.
Not tax advice. General information from each state's revenue department, checked Oct 29, 2026. Rates shown are the state rate; city and county tax is extra where it applies. The facts of your job and contract can change the answer; for a specific job, ask a tax professional in your state.
The rule in Mississippi
Materials only
On most home remodels you pay 7% on materials and charge none. Plumbing, electrical, HVAC and dealer-installed work like roofing or carpet charge 7% on the job. The 3.5% contractor's tax covers nonresidential jobs over $10,000.
7%
7% plus limited local
Itemizing or time and materials
Trade and job type matter more than the invoice.
None for single-family work
Source: MS DOR Guide for Construction Contractors (DOR guide, undated)
“No contractor's tax on contract price.”
Three jobs, worked
| Job | Customer | You pay |
|---|---|---|
| Bathroom $12,000 job, $5,000 materials | $0 | $350 |
| Kitchen $40,000 job, $15,000 materials | $0 | $1,050 |
| Addition $90,000 job, $35,000 materials | $0 | $2,450 |
On the kitchen: The customer pays no sales tax. You pay $1,050 on $15,000 of materials at 7%, and build it into the price.
Also check
- Condos and apartments don't count as residential; nonresidential jobs over $10,000 owe the 3.5% contractor's tax.
- Plumbing, electrical and HVAC contractors charge the homeowner 7% on the job. They don't pay tax on the parts they install.
Mississippi sales tax questions
Do contractors charge sales tax in Mississippi?
Most don't. Plumbing, electrical, HVAC and dealer-installed work like roofing, tile or carpet charge 7% on the job.
Is labor taxable in Mississippi?
Not for carpentry, drywall, painting or masonry. Plumbing, electrical and HVAC labor is taxed at 7%.
What rate do contractors pay on materials in Mississippi?
7% on materials for most remodel work. Plumbing, electrical and HVAC contractors pay none on parts and charge 7% on the job.
Compare other states
How we checked
We read each state's sales tax rule for construction contractors on the revenue department or legislature site, and its 2026 state rate. Two independent research passes covered all 50 states and DC, and a third reviewer checked the result. Where a state's own page would not load, the row names the copy we read. Last checked .
This guide explains the general rule for remodeling an owner-occupied home. It is not tax advice.