35 Miss. Code R. § 4-13-05-104
Current through June 25, 2024
Persons or entities operating from an established place of business or regularly engaged in operating Estate Sales are considered to be in the business of selling tangible personal property. Sales tax is due on the gross receipts from such Estate Sales regardless of how such tangible personal property may have been acquired, or by whom it may be owned.
35 Miss. Code. R. § 4-13-05-104