Mississippi § 27-68-3 - Definitions.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-68-3 — Definitions., with citation guidance and answers to common questions.
§ 27-68-3. Definitions.
As used in this chapter: “Agreement” means the Streamlined Sales and Use Tax Agreement. “Certified Automated System” means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. “Certified Service Provider” means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller’s sales tax functions. “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. “Sales tax” means the tax levied under Chapter 65, Title 27, Mississippi Code of 1972. “Seller” means any person making sales, leases, or rentals of personal property or services. “State” means any state of the United States and the District of Columbia. “State Tax Commission” or “department” means the Department of Revenue. “Use tax” means the tax levied under Chapter 67, Title 27, Mississippi Code of 1972.
Frequently Asked Questions About Mississippi § 27-68-3
What does Mississippi Code of 1972 Annotated § 27-68-3 cover?
Section 27-68-3 ("Definitions.") 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 § 27-68-3?
A common citation format is "Mississippi Code of 1972 Annotated § 27-68-3" (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 § 27-68-3 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.