35 Miss. Code R. § 4-01-06-103
Current through June 25, 2024
For sales tax purposes, the term "person" shall mean any individual, firm, copartnership, joint venture, association, corporation, promoter of a temporary event, estate, trust or other group or combination acting as a unit, and includes the plural as well as the singular in number. "Person" shall also include husband or wife, or both, where they may jointly benefit from the operation of a business that is subject to sales tax. "Person" shall also include any state, county, municipality or other political subdivision and any agency, institution or instrumentality thereof engaging in a business that is subject to sales tax.
35 Miss. Code. R. § 4-01-06-103