Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 01 - Administrative
Chapter 03 - Sales Tax Bonds
Section 35-4-01-03-103

Any taxpayer operating a new or used mobile home dealership shall be required to post a cash or surety bond prior to receiving a Sales Tax Permit to engage in business. The amount of the bond shall be $25,000 for a dealer of new mobile homes and $10,000 for a dealer of used mobile homes, unless the taxpayer or Commissioner can show cause for another amount to be accepted.