Reporting Requirements

Returns and Payment Due

(Miss Code Ann 27-65-33)

Returns are due on or before the 20th day following the end of the reporting period. Returns must be filed and tax ​paid, by the due date to avoid penalty and/or interest charges. Interest begins the month after the due date; penalty applies immediately.

Online Filing

File online through TAP. 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, or you are subject to any of these fees and taxes: Occupancy, Motor Vehicle Rental, Waste Tire, City Utility, ATV/Trauma Care Fee, Utilities filing Distribution by City, Inter/Intrastate Telecommunication, Prepaid Wireless E911, and Distribution of Motor Fuel by City.

When filing online, completing a return and paying the tax are two separate steps: You must do both to satisfy the filing requirements.

Filing on paper

If you do not file your return online, a pre-addressed sales tax return is mailed to you 30 days before the due date. Returns must be filed and tax paid by the due date to the Department of Revenue, P. O. Box 960, Jackson MS, 39205.

Basis of Reporting

(Miss Code Ann 27-65-33)

Total sales basis is required except with permission from the Commissioner to defer payment of tax on credit sales until collections have been made.

Vendor Discount

(Miss Code Ann 27-65-33)

For collecting, complying fully with the applicable statues, filing and paying all taxes when due, certain taxpayers are allowed a 2% discount of liability. The discount is limited to $50.00 per calendar reporting period not to exceed $600.00 per calendar year. No discount is allowed on tax for utility services, the 7% wholesale tax on beer, and alcoholic beverages, the 8% wholesale tax on food and drink for full service vending machines, or tax on contracting.

If your return is late or underpaid, your discount will be recalculated to zero for all locations.

License

(Miss Code Ann 27-65-27)

Before engaging in any business in Mississippi subject to the tax, a registration license or permit is required to be obtained from the Department of Revenue. A separate license is required for each business location. This permit continues in force as long as the holder continues in the same business at the same location.​​

Filing Frequency (reporting periods)

The filing frequencies of Sales and Use Tax Returns are based on the annual amount of taxes annually remitted by the taxpayer to the DOR. If the annual total payment is less than $600.00, annual returns are filed. If the annual total payment is between $600.00 and $3,599.00, quarterly returns are filed. If the annual remittance is more than $3,599.00, monthly returns are filed.​​​​

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