Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 13 - General
Chapter 01 - Affiliated Corporations
Section 35-4-13-01-100

35 Miss. Code. R. 4-13-01-100

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Current through October 31, 2024
Section 35-4-13-01-100

Each separately organized corporation is a "person" within the meaning of the law, not withstanding its affiliation with or relation to any other corporation through stock ownership by a parent corporation or by the same group of individuals.

35 Miss. Code. R. 4-13-01-100