Mississippi Code Title 75. Regulation of Trade, Commerce and Investments § 75-85-1

(a) “Transient vendor” means any person who transacts transient business in this state either in one locality or by traveling from place to place in this state. The term includes a vendor who for the purposes of carrying on such business hires, leases, uses or occupies any building, structure, motor vehicle, railroad car or real property.

(b) “Transient business” means any business conducted for the sale of merchandise or services that is carried on at a particular location for a period of less than six (6) months in each year, even though the owner of such business may conduct the business at another location for more than six (6) months in each year.

(c) “Person” means an individual, corporation, association, partnership or other entity.