35 Miss. Code. R. 4-01-03-101
Current through December 10, 2024
Any taxpayer operating a business from their home or from a temporary location (less than 90 day lease), shall be required to post a cash or surety bond prior to receiving a Sales Tax Permit to engage in business. The cash bond or approved surety bond shall be in an amount sufficient to cover the estimated tax liability for a six-month period. The amount of the bond shall be set by the Commissioner.
35 Miss. Code. R. 4-01-03-101