Mississippi Sales Tax Rules and Regulations - Taxify

Mississippi State Sales Tax

Quick Guide

Contact Information

Website: www.dor.ms.gov
Phone: (601) 923-7015

Sales Tax Rate

Base Rate: 7.000%
With Local Rate: 7.000%-7.250%

Mississippi Sales Tax Facts

Is Mississippi a destination or origin based state? Origin
Is Mississippi a SST Certified State? No
Are zero file returns required in Mississippi? Yes
Is shipping taxable in Mississippi? Yes, if the item is taxable the shipping is as well.

Mississippi Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Mississippi?

No

Mississippi Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other Mississippi Sales Tax Information

Filing Requirements: You are required to file online if you report more than 4 rates of tax, or you have more than one sales tax account or business location subject to Sales Tax.

If you do not file your return online, a pre-addressed sales tax return is mailed to you 30 days before the due date.
What Will You Need: Within a few minutes of completing your TAP taxpayer profile, you will receive an e-mail including an authorization code. Once you receive your authorization code, return to TAP and complete registration of your various tax accounts.

Once you are logged on, a list of all available filing periods is found on the account summary page. Only periods available for filing will display. Periods that are not yet filed have a “File Now” button. Select the filing period that you want, click “File Now,” and a window displaying a return form will open. Enter and complete the return information. Review the return for any errors or boxes shaded in red.

If the return is correct, enter your password to “sign” the return. Your password is your signature. There are no paper signature documents required. When you enter your password, you are declaring that the information provided is correct to the best of your knowledge.

Once you submit your return, you’ll receive a confirmation number. And, you can schedule your payment by selecting “Schedule a Payment Now.”

Register For a Sales Tax License: In Mississippi, you can register your business online. Forms are not available online for paper registration. Contact The Department if you require a paper application.

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