35 Miss. Code. R. 4-01-06-104
Current through December 10, 2024
For use tax purposes, the term "person" shall mean any individual, firm, partnership, joint venture, association, corporation, estate, trust, receiver, syndicate or any 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 joint benefits are derived from the operation of a business that is subject to use tax or where joint benefits are derived from the use of property that is subject to use tax.
35 Miss. Code. R. 4-01-06-104