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 35-4-13-05-105
Universal Citation: MS Code of Rules 35-4-13-05-105
Current through September 24, 2024
In cases where inventory items held for sale are auctioned at the closure of a business, sales taxes due from the sales of such items are reported through the sales tax account of the business and not by the auctioneer.
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