Mississippi Sales Tax

On this page you will find handy sales and use tax information about Mississippi.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Mississippi that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

7.000% The state has reduced rates for sales of certain types of items.

Range of Local Rates

0% – 1% Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax

No

Annual Back to School Holiday

July 26-27, 2019

1. Clothing and footwear – less than $100 per item.

2. School supplies – less than $100 per item.

Annual 2nd Amendment Holiday

August 30 - September 1, 2019

1. Retail sales of firearms, ammunition, and hunting supplies.“Hunting supplies” means tangible personal property used for hunting, including, and limited to, archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts, and slings.

Administration Information
Streamlined Sales Tax Status

Advisory State

NUMBER OF TAXING AUTHORITIES

3 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A

Sales Tax Sourcing (Intrastate)

Origin

Sales Tax Return Due Date

Monthly, quarterly filers: 20th of month following reporting period. 4-week accounting period filers: 20th day following end of reporting period.

Exemption Information
TYPES OF EXEMPTIONS

Product types of exemptions: Resale, agricultural, governmental, industrial, taxes, utilities, certain nonprofit organizations

 

Entity types of exemptions: Common exempt entity types; federal government, the state of Mississippi, counties and cities, public schools and private non-profit schools (does not include daycares, some non-profit agencies For a comprehensive list of exempt entities, see the MS DOR Sales Tax Exemptions page or refer to Miss. Code Ann. Sections 27-65-101 through 27-65-111.

 

Mississippi Exemption Certificate Forms

State Links
History & Fun Facts
HISTORY

  • The Mississippi Business and Occupation (Sales) Act became effective on March 1, 1934. This law codified previous provisions that were effective May 31, 1930, and by Ch. 90, Laws 1932, effective April 30, 1932. Mississippi was the first state to impose a general state sales tax.
  • Mississippi enacted its Compensating (Use) Tax Act was enacted on  April 1, 1938.

FUN FACTS
  • In the Magnolia State, the state exempts Mississippi grown Christmas trees but taxes the magnolia tree.

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

Mississippi Amends and Creates Data Center Exemptions

Effective July 1, 2019, Mississippi has enacted legislation that amends and creates sales and use tax exemptions for data centers.

Mississippi Enacts Changes to Annual Back to School Sales Tax Holiday and Creates New Nonprofit Exemptions

Mississippi has enacted legislation that makes changes to the state’s annual back-to-school sales tax holiday.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Mississippi Issues Economic Nexus Rule

Effective Date: September 1, 2018 Threshold: Sales exceed $250,000 Measurement Date: Prior twelve month period Includable Transactions: Gross sales When You Need to Register Once You Exceed the Threshold: Next transaction Effective December 1, 2017, Mississippi has adopted a rule stating that sellers…

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Equipment Supplier Not Liable for Tax on Sales to Contractors at Reduced Rate in Mississippi

Mississippi ruled that a commercial kitchen supplier was not liable for tax on sales to contractors at a reduced rate. More…

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.