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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 Amends Regulation Concerning Concrete and Asphalt Purchases by Contractors

The Mississippi sales and use tax regulation concerning construction contractors has been amended to reflect that any individual with a valid sales tax number who is buying concrete or asphalt to use in the performance of a taxable service is…

Mississippi Apartments and Condo Construction Subject to Contractors’ Tax

Effective July 1, 2007, individuals involved in contracting to construct, repair or improvement apartment buildings or condominiums will be subject to contractors\’ tax.

Mississippi’s New Appeal Process.

Mississippi amended its procedure to provide for a uniform tax assessment appeal process. The new procedure allows a taxpayer to contest such items as tax assessments or denied refund claims within 30 days with the newly-created board of review. Should…

Mississippi: Taxability of Rebates and Buy-Downs Explained

A Mississippi sales tax regulation has been explained to indicate that a rebate given by a seller is considered to be a discount from the selling price when shown on the invoice and, therefore, exempt for sales tax purposes.

Mississippi Rules on Utilities Updated

The Mississippi sales tax rule on electric power, light, gas, and other fuel distributors has been updated to require that manufacturers holding a valid direct pay permit must provide the pay permit to its utility providers for all utility purchases.

Mississippi Passes Bill Enacting Sales and Use Tax Exemptions for Projects under Mississippi Major Economic Impact Act.

The State of Mississippi has passed H.B. 1668, which enacts a sales and use tax exemption for the sale and/or lease of materials, machinery, and equipment to an enterprise operating or owning listed projects under the Mississippi Major Economic Impact Act.

Mississippi Authorizes Direct Pay Permits for Utilities

The permits will allow public utility companies to relieve their vendors from their obligation to collect and remit sales tax on the utility\’s taxable purchases.

Mississippi Enacts Bill Discussing Unqualified Contracts and Levying a Contractor’s Sales Tax

The Mississippi Governor has signed S.B. 2746, which, effective July 1, 2005, levies a contractor\’s sales tax and provides for the issuance of a jeopardy assessment, lien, and warrant against unqualified contracts and contracts for which taxes have not been prepaid or bonded in a proper manner.

Mississippi releases details of tax amnesty.

Mississippi’s tax amnesty program will run from September 1, 2004 through December 31, 2004 and applies to all state taxes, except required estimated income tax payments and taxes which have already been assessed by the State Tax Commission. Participating individuals…

Mississippi Motion Picture Exemption

Effective July 1, 2004, sales and use tax exemptions as well as corporate and personal income tax credits are allowed for motion picture production companies that produce nationally distributed motion pictures, television series, or commercials in the state.

Mississippi Rule Revised

The rule regarding sales and use tax of computer equipment and services has been amended by the State Tax Commission, effective February 27, 2003.

Multiple Mississippi exemptions.

Businesses that operate a project in a Mississippi county that is a member of a Regional Development Business Alliance are allowed an exemption from Mississippi corporate income, franchise, local county and possibly municipal real property taxes. Along with these exemptions,…