35 Miss. Code R. § 4-03-03-101
Current through June 25, 2024
When the lessee conducts the leased department in the same manner as a similar established business and gives evidence to the public of conducting the department separately from the lessor's business, the lessee may apply for a sales tax license and file sales tax returns, provided separate records of the business are maintained. The lessor shall be secondarily liable for the tax in instances where the lessee does not fulfill his tax obligations under such license.
35 Miss. Code. R. § 4-03-03-101