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 35-4-13-05-104
Universal Citation: MS Code of Rules 35-4-13-05-104
Current through September 24, 2024
Persons or entities operating from an established place of business or regularly engaged in operating Estate Sales are considered to be in the business of selling tangible personal property. Sales tax is due on the gross receipts from such Estate Sales regardless of how such tangible personal property may have been acquired, or by whom it may be owned.
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