35 Miss. Code R. § 4-13-05-103
Current through June 25, 2024
Auctioneers either operating from an established place of business or regularly engaged in auctions or licensed as an auctioneer with the State of Mississippi or any other state are considered to be in the business of selling tangible personal property. Sales tax is due on the gross receipts from such sales regardless of how such tangible personal property may have been acquired, or by whom it may be owned.
35 Miss. Code. R. § 4-13-05-103