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 35-4-13-05-104

35 Miss. Code. R. 4-13-05-104

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Current through October 31, 2024
Section 35-4-13-05-104

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