Any person who uses, stores, or consumes any tangible personal property or specified digital products upon which a tax is herein imposed, or who has received a service which is taxable, upon which the tax has not been paid to the commissioner or to a seller authorized by the commissioner to collect the tax, shall be liable therefor, and shall file returns and pay the tax due the state to the commissioner as provided by this article.
Miss. Code Ann. § 27-67-13
Liability of user
Applied in 1 court decision — leading case 185 So. 3d 1052 - Mississippi Department of Revenue v. David Heath (2015)
Most recently applied in 185 So. 3d 1052 - Mississippi Department of Revenue v. David Heath (June 2015)
Codes, 1942, § 10146-07; Laws, 1955, Ex
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.