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What is the applicable tax on diesel fuel used by a contractor performing a contract with a State or local government agency, institution, or department?

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What is the applicable tax on diesel fuel used by a contractor performing a contract with a State or local government agency, institution, or department?

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10

All diesel fuel used in performing a contract for construction, reconstruction, maintenance or repairs with the State of Mississippi, any county, municipality or agency, department or political subdivision thereof is taxable at the rate of eighteen (18) cents per gallon.

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