Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 03 - Taxability
Chapter 03 - Leased Departments
Section 35-4-03-03-101

When the lessee conducts the leased department in the same manner as a similar established business and gives evidence to the public of conducting the department separately from the lessor's business, the lessee may apply for a sales tax license and file sales tax returns, provided separate records of the business are maintained. The lessor shall be secondarily liable for the tax in instances where the lessee does not fulfill his tax obligations under such license.