Mississippi § 27-65-9 - Definitions; “Business”; “Doing business.”
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-65-9 — Definitions; “Business”; “Doing business.”, with citation guidance and answers to common questions.
§ 27-65-9. Definitions; “Business”; “Doing business.”
“Business” shall mean and include all activities or acts engaged in (personal or corporate), for benefit or advantage, either direct or indirect, and not exempting subactivities in connection therewith. Each of such subactivities shall be considered business engaged in, taxable in the class in which it falls. “Business” shall include activities engaged in by exempt organizations or political entities in competition with privately owned business subject to the provisions of this chapter; however, the term “business” shall not include the following activities: Sales of prepaid student meal plans by public or private universities, colleges and community or junior colleges; Sales of prepared meals by any public or private school to students in kindergarten through Grade 12; and Retail sales of prepared meals when: Sold on the campus of a public or private university, college or community or junior college in this state to a student enrolled at such university, college or community or junior college; and Payment for the sale is made through the use of a prepaid declining balance account or similar instrument or account issued to such student by the university, college or community or junior college that may be used only to purchase prepared meals. “Business” shall include the activity or activities of a person in this state performing a service under contract or agreement with another person when the service performed is taxable under the provisions of this chapter. “Doing business” shall include any person owning personal property located in this state under lease or rental agreement or any person installing personal property within this state. “Doing business” shall include any person represented in this state by salesmen taking or soliciting orders to be filled from points outside this state for subsequent delivery of the merchandise in equipment owned or leased by the seller to customers located in this state.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-65-9
What does Mississippi Code of 1972 Annotated § 27-65-9 cover?
Section 27-65-9 ("Definitions; “Business”; “Doing business.”") 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 § 27-65-9?
A common citation format is "Mississippi Code of 1972 Annotated § 27-65-9" (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 § 27-65-9 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.