Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 03 - Taxability
Chapter 03 - Leased Departments
Section 35-4-03-03-100

When an established business leases a portion of its shelves, counters or floor space to another business or person selling tangible personal property or performing taxable services, the sales made by the leased departments or the gross income received shall be reported and paid by the lessor. A lessor not otherwise subject to the tax shall obtain a license on behalf of the lessee.