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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 Sales Tax Rates
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
Remote Seller Nexus Rules
ECONOMIC NEXUS

9/1/2018 – see state notice
MARKETPLACE NEXUS

7/1/2020
Sales Tax Holidays
Annual Back to School Holiday

July 26-27, 2024

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, 2024

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
RESALE CERTIFICATE

Mississippi does not provide for the use of formal resale certificates. Instead, Mississippi requires resellers who are registered to collect Mississippi sales tax to give vendors their Mississippi resale sales tax number located on the sales tax permit.
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
State Tax Web Page

Mississippi Department of Revenue
Rate Look-Up Page

Mississippi Sales Tax Rate Look-Up
Registration Link

Register for Mississippi Sales Tax
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.

Mississippi Supreme Court Rules Online Travel Companies are Not Liable for Hotel Tax

Mississippi released Priceline and their co-plaintiffs from hotel taxes previously levied by a lower court in Mississippi.

Event Vendor Found Liable for Sales Tax in Mississippi

The Mississippi Supreme Court unanimously decided that Saltwater Sportsman Outfitters LLC is liable for $80,000 in additional sales tax.

Mississippi Enacts Exemption for Sales of Coins, Currency and Bullion

Effective July 1, 2023, Mississippi has enacted a sales tax exemption for sales of coins, currency and bullion. “Bullion” means a bar, ingot, or coin: Manufactured, in whole or in part, of gold, silver, platinum, or palladium; That was or…

Mississippi Imposes Tax on Computer Software with Exemption for Out-of-State Storage

Mississippi Governor Tate Reeves signed S.B. 2449 into law on March 28, requiring sales and use tax to be charged on computer software and services. This law also entails an exemption for any software that is stored outside the state. The law goes into effect on July 1, 2023.

Hardware Company Sales Not Wholesale, Mississippi Justices Told

After receiving an unfavorable lower court ruling, attorneys for Toolpushers Supply Company filed a brief claiming certain transactions should be exempted from tax and argued the purchasers had presented sales tax permits allowing for purchases without sales tax.

Mississippi Supreme Court Rules That Digital Photos are Exempt from Sales Tax

The Mississippi Supreme Court (Court) has affirmed a lower court’s decision, ruling that a wedding photographer was not liable for a sales tax assessment issued by the Mississippi Department of Revenue (DOR).

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.

Economic Nexus State by State Chart

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.

Mississippi Amends Tax Treatment of Cloud Computing

The Mississippi Department of Revenue has proposed amendments to their regulations for the tax treatment of computer equipment, software, and certain related services.

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.

Southwest Sales Tax Updates

What’s been happening in the Southwestern sales tax landscape lately? Let’s dig into some updates.

Food Delivery Services Exempt in Mississippi

Mississippi sales tax no longer applies to sales of food through third-party delivery services that allow customers to order food through the delivery service’s app or website.

Mississippi Enacts Marketplace Nexus Legislation

Effective July 1, 2020, Mississippi has enacted marketplace nexus provisions.

Mississippi Issues Guidance on COVID-19 Relief Efforts

The Mississippi Department of Revenue has issued a press release detailing the state’s COVID-19 relief efforts.

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.

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.

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

Mississippi Economic Nexus Rule effective date, measurement date, includable transactions, and when you need to register once you exceed the threshold.

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.

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.