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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.

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.

U.S. Supreme Court Declines to Review Tax on Medical Equipment Sold to Federally Insured Customers

The U.S. Supreme Court has denied a taxpayer’s request to review a decision by the Mississippi Supreme Court which held that a Mississippi law requiring a medical equipment retailer to pay sales tax on equipment sold to customers covered by…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Mississippi Adopts Rule on Digital Products

Mississippi has adopted a rule on the sales and use tax treatment of specified digital products. “Specified digital products” are electronically transferred digital audiovisual works, digital audio works, and digital books. A sale, rental, or lease of a specified digital…

Mississippi Extends Broadband Equipment Exemptions

Mississippi has extended its sales and use tax and property tax exemptions for sales of equipment to telecommunications enterprises that is used in the deployment of broadband technologies until July 1, 2020.

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Mississippi Delays Accelerated Tax Payment Threshold Increase

An increase in the amount of average monthly tax liability which triggers the requirement for early payment of Mississippi sales and use taxes has been delayed until July 1, 2012 by Mississippi House Bill 1059.

Food Products Sold From Farmers’ Markets Exempt in Mississippi

Effective April 1, 2010, food products that are grown, made or processed in Mississippi and sold from farmers’ markets that have been certified by the Mississippi Department of Agriculture and Commerce are exempt from Mississippi sales and use tax (H.B.…

Governor Opposes Tax Increases and Amnesty Program

Mississippi Gov. Haley Barbour expressed that he does not support state tax increases nor tax amnesty programs as solutions to current budget issues.

Mississippi Discussed the Reduced Rate for Farm Tractors and Implements

The Mississippi State Tax Commission has issued a notice concerning the 1.5% reduced state sales tax rate on purchases of farm tractors, farm implements and parts and labor for agricultural purposes beginning July 1, 2009.

State Tax Commission Reorganized in Mississippi

The Mississippi State Tax Commission has been reorganized under new legislation. The Department of Revenue will now handle administrative functions. A newly established independent Board of Tax Appeals will now have authority over administrative appeals effective July 1, 2010. The…

Mississippi Exempts Electronically Transmitted Software and Software Services for Use Outside of State

Effective July 1, 2008, sales of software or software services transmitted by the internet to a destination outside of Mississippi are exempt from state sales and use tax.

Mississippi Updates Telecommunications Service Rule

To be in compliance with the Streamlined Sales and Use Tax (SST) Agreement, the Mississippi sales and use tax rule on telecommunications services has been updated to conform to Senate Bill 2810, Laws 2007. Bill 2810 enacted provisions, definitions, and…

Mississippi Defines the Term “”Hotel”” for Sales Tax Purposes

Recently, Mississippi defined the term “hotel” for sales tax purposes to mean any entity or individual engaged in the business of furnishing or providing one or more rooms intended or designed for dwelling, lodging, or sleeping purposes to accommodate transient…