Mississippi Code

Miss. Code Ann. § 27-65-9 (2026)

Definitions; "Business"; "Doing business."

✓ current as of July 2026

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(1) "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.

(2) "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:
- (a) Sales of prepaid student meal plans by public or private universities, colleges and community or junior colleges;
- (b) Sales of prepared meals by any public or private school to students in kindergarten through Grade 12; and
- (c) Retail sales of prepared meals when:
  - (i) 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
  - (ii) 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.

(3) "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.

(4) "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.

(5) "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.

(6) "Doing business" shall include any person selling or facilitating the sale of services or tangible personal property.

Codes, 1942, § 10104-03; Laws, 1954, ch. 369, § 5; Laws, 1955, Ex Sess, ch. 109, § 5; Laws, 1958, ch. 574, § 4; Laws, 2006, ch. 464, § 1; Laws, 2007, ch. 359, § 3; Laws, 2009, ch. 479, § 1, eff. 3/31/2009.

Amended by Laws, 2020, ch. 425, HB 379,§ 2, eff. 7/1/2020.

Notes of Decisions

Cited in 4 cases (2 in the last 5 years), 1988–2025 · leading case: STATE TAX COM'N v. Vicksburg Terminal, 592 So. 2d 959 (Miss. 1991).

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STATE TAX COM'N v. Vicksburg Terminal, 592 So. 2d 959 (Miss. 1991). “Miss. Code Ann. § 27-65-9 provides, in part, as follows: "`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 sub-activities in connection therewith.”

McGowan v. Marx, 537 So. 2d 426 (Miss. 1988). “Initially, the question to be answered is whether McGowan is engaged in the oil field service business as contemplated in Miss.Code Ann. § 27-65-9 (1972), which defines business as meaning: [A]ll activities or acts engaged in .”

Priceline.com, LLC, Priceline.com Inc. n/k/a Booking Holdings, Inc., Travelweb LLC, Trip Network, Inc. d/b/a Cheaptickets.com, Orbitz, LLC, Hotels.com, L.P., Expedia, Inc., Hotwire, Inc., TVL LP f/k/a Travelocity.com LP, Site59.com, LLC v. Lynn Fitch, Attorney Gen. of the State of Mississippi ex rel. State of Mississippi (Miss. 2023). “” Miss. Code Ann. § 27-65-9 (1) (Rev. 2017).”

Billy G. Parrott Jr., Santa's Tree Land & Wholesale Fireworks, LLC, & Karen Parrott & Billy Parrott Jr., Individually v. Herb Frierson, In His Off. Capacity as The Comm'r of the Mississippi Dep't of Revenue & Mississippi Dep't of Revenue (Miss. Ct. App. 2025). “” Miss. Code Ann. § 27-65-9 (1) (Rev. 2024).”

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