Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 13 - General
Chapter 05 - Auctions, Flea Markets, Antique Malls and Other Similar Establishments
Section 35-4-13-05-101
Universal Citation: MS Code of Rules 35-4-13-05-101
Current through September 24, 2024
An Auctioneer is a person who owns tangible personal property or to whom tangible personal property has been consigned and who offers tangible personal property for sale at auction.
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