Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 13 - General
Chapter 05 - Auctions, Flea Markets, Antique Malls and Other Similar Establishments
Section 35-4-13-05-101

35 Miss. Code. R. 4-13-05-101

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Current through October 31, 2024
Section 35-4-13-05-101

An Auctioneer is a person who owns tangible personal property or to whom tangible personal property has been consigned and who offers tangible personal property for sale at auction.

35 Miss. Code. R. 4-13-05-101