Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 01 - Administrative
Chapter 06 - Definitions
Section 35-4-01-06-104 - Person

For use tax purposes, the term "person" shall mean any individual, firm, partnership, joint venture, association, corporation, estate, trust, receiver, syndicate or any 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 joint benefits are derived from the operation of a business that is subject to use tax or where joint benefits are derived from the use of property that is subject to use tax.