Mississippi § 27-65-7 - Definitions; “Retailer”; “Retail sales.”
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-65-7 — Definitions; “Retailer”; “Retail sales.”, with citation guidance and answers to common questions.
§ 27-65-7. Definitions; “Retailer”; “Retail sales.”
“Retailer” shall apply to a person making retail sales through vending machines, by maintaining a store, or operating as a transient vendor, or renting or leasing tangible personal property. “Retail sales” shall mean and include all sales of tangible personal property except those defined herein as wholesale and those made to a wholesaler, jobber, manufacturer or custom processor for resale or for further processing. “Retail sale” shall include the value of any tangible personal property manufactured or purchased at wholesale which is withdrawn from the business or stock in trade and is used or consumed within this state in the business or by the owner or by any other person, whether or not in the regular course of business or trade. “Retail sale” shall also include a sale invoiced to a retailer but delivered to another person who pays for the merchandise upon taking possession.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-65-7
What does Mississippi Code of 1972 Annotated § 27-65-7 cover?
Section 27-65-7 ("Definitions; “Retailer”; “Retail sales.”") 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 § 27-65-7?
A common citation format is "Mississippi Code of 1972 Annotated § 27-65-7" (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 § 27-65-7 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.