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 35-4-13-05-201
Universal Citation: MS Code of Rules 35-4-13-05-201
Current through September 24, 2024
Flea Markets and Antiques Malls are businesses where nonpermanent spaces are rented to participants for the sale or exchange of secondhand articles, antiques and crafts. The participants may rent these nonpermanent spaces on a daily, weekly or monthly basis. A fee may or may not be charged to prospective buyers for admission to the area where such property is offered or displayed for sale or exchange.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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