Your Use Tax account is available for viewing and access in TAP.
Personal property acquired in any manner for use, storage or consumption within this State on which Sales or Use Tax has not been paid to another state at a rate equal to or greater than the applicable Mississippi rate is subject to Use Tax.
Use Tax FAQ's
Register online using TAP.
Sales and Use Tax returns are filed online through TAP (Taxpayer Access Point). Taxpayers who are not able to file online should receive a paper form 30 days prior to the due date. If a return is not sent to you, it remains your obligation to file and pay each period your account is active. You need to file a return for every period, even if you have no liability. Paper returns and online filing information should be examined for correct number, name, and address. If errors are detected, please contact the Sales and Use Tax Bureau at 601-923-7015, or P. O. Box 1033, Jackson MS 39215. Please do not use a form that is incorrect. (Miss Code Ann 27-67-17)
Rate of Tax
Use Tax rates are the same as those for Sales Tax. (Miss Code Ann 27-67-5)
Basis of Tax
The purchase price or value of the property at the time imported into Mississippi, including any additional charges for deferred payment, installation, service charges and freight to the point of use within the State. (Miss Code Ann 27-67-5, 27-67-7)
Credit is allowed for the rate of Sales or Use Tax paid to another state with the following exceptions:
- Persons using business property in Mississippi that has been used by them in other states is entitled to a credit for Sales and/or Use Tax paid to other states equal to the aggregate of all such state rates multiplied by the value of the property at the time of importation into Mississippi. The value of the property in this case is its cost less straight-line depreciation not to go below 20% of the cost.
- Persons using business property in Mississippi that was acquired from another person who used it in other states is entitled to a credit equal to the applicable rate in the state of last prior use multiplied by the value of the property at the time of importation into Mississippi.
- No credit is allowed for Use Tax paid to another state for tangible personal property that has been only stored or warehoused in the other state and the first use of the property occurs in Mississippi.
- No credit is allowed for Sales or Use Tax paid to another state on the purchase price or value of automobiles, motor homes, trucks, truck-tractors and semi-trailers, trailers, boats, travel trailers, motorcycles and all-terrain cycles imported and first used in Mississippi.
You must keep invoices clearly and correctly showing the amount of the tax as a separate item when claiming credit for Sales or Use Tax paid to another state.
Exemptions are set out in Section 27-67-7 of the Use Tax law and in general are the same as those applicable under Sales Tax, found at Mississippi Code at Lexis Publishing. (Miss Code Ann 27-67-7)
For collecting, complying fully with the applicable statutes, filing and paying all taxes when due, certain taxpayers are allowed a 2% discount of the tax liability. The discount is limited to $50.00 per calendar reporting period not to exceed $600.00 per calendar year. (Miss Code Ann 27-67-17, 27-67-31, 27-65-3)