{"data":{"id":"us-ms/miss.-code-ann.-27-68-3","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-68-3","heading":"Miss. Code Ann. § 27-68-3","body":"As used in this chapter:\n\n(a) “ Agreement ” means the Streamlined Sales and Use Tax Agreement.\n\n(b) “ 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.\n\n(c) “ 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.\n\n(d) “ Person ” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.\n\n(e) “ Sales tax ” means the tax levied under Chapter 65, Title 27, Mississippi Code of 1972 .\n\n(f) “ Seller ” means any person making sales, leases, or rentals of personal property or services.\n\n(g) “ State ” means any state of the United States and the District of Columbia.\n\n(h) “ State Tax Commission ” or “ department ” means the Department of Revenue.\n\n(i) “ Use tax ” means the tax levied under Chapter 67, Title 27, Mississippi Code of 1972 .","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"ce0b3e1784de7089d9da25dd7652e23ef1dff8d7f46c0bff256e99e737dc5eb7","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-68-17","next":"us-ms/miss.-code-ann.-27-68-5"},"notice":"GroundRules: Original legal text. Not legal advice."}