Salt Severance Tax

General Information

  • There is a severance tax imposed on all salt severed or produced from the land or water within Mississippi.
  • The tax rate is 3% of value of entire production.
  • The return and payment are due the 20th of the succeeding month following production.

Laws and Regulations

This tax law is administered by the Mississippi Department of Revenue and may be found at Mississippi Code at Lexis Publishing​. (Section 27-25-301)