Miss. Code Ann. § 27-68-3

As used in this chapter: (a) “ Agreement ” means the Streamlined Sales and Use Tax Agreement. (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. (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. (d) “ Person ” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. (e) “ Sales tax ” means the tax levied under Chapter 65, Title 27, Mississippi Code of 1972 . (f) “ Seller ” means any person making sales, leases, or rentals of personal property or services. (g) “ State ” means any state of the United States and the District of Columbia. (h) “ State Tax Commission ” or “ department ” means the Department of Revenue. (i) “ Use tax ” means the tax levied under Chapter 67, Title 27, Mississippi Code of 1972 .