Mississippi § 27-15-237 - Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-15-237 — Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties., with citation guidance and answers to common questions.
§ 27-15-237. Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties.
The certificate of exemption provided for above is hereby declared to be a personal privilege, peculiar to the grantee and is not transferable, and no business may be conducted thereunder by any person other than the grantee. The holder of any such certificate of exemption is hereby required to keep and display the same as in the case of the holder of a privilege license. Any person who shall engage in any business as an exempt person, without first complying with the requirements above set forth, shall be liable to prosecution and punishment as is provided for persons doing business without a license, and in addition thereto, shall be liable for any and all privilege taxes and damages provided for in the case of non-exempt persons failing to obtain privilege licenses; and any person who shall make a false representation, or affidavit, in order to secure such exemption shall be punishable as in the case of perjury.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-15-237
What does Mississippi Code of 1972 Annotated § 27-15-237 cover?
Section 27-15-237 ("Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 27-15-237?
A common citation format is "Mississippi Code of 1972 Annotated § 27-15-237" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 27-15-237 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.