Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 01 - Administrative
Chapter 06 - Definitions
Section 35-4-01-06-103 - Person

For sales tax purposes, the term "person" shall mean any individual, firm, copartnership, joint venture, association, corporation, promoter of a temporary event, estate, trust or other group or combination acting as a unit, and includes the plural as well as the singular in number. "Person" shall also include husband or wife, or both, where they may jointly benefit from the operation of a business that is subject to sales tax. "Person" shall also include any state, county, municipality or other political subdivision and any agency, institution or instrumentality thereof engaging in a business that is subject to sales tax.