35 Miss. Code R. § 4-13-05-301

Current through June 25, 2024
Section 35-4-13-05-301

The consignee or broker (licensed retailer or wholesaler) is liable for the sales tax on sales of tangible personal property that was consigned, delivered or entrusted to him regardless if the broker or consignee acquires possession or if the consignor retains title or not.

35 Miss. Code. R. § 4-13-05-301