35 Miss. Code R. § 4-03-05-301
Current through June 25, 2024
A drop shipment of merchandise is a shipment from a seller directly to the retailer's Mississippi customer, at the direction of the retailer. Generally, a retailer accepts an order from an end customer, places this order with a third party seller, usually a manufacturer or wholesale distributor, and directs the third party to ship the goods directly to the end customer. This sequence of events results in two transactions: a) the sale by the primary seller (i.e. distributor) to the retailer and b) the sale from the retailer to the retailer's Mississippi customer.
35 Miss. Code. R. § 4-03-05-301