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 1
Where is my refund?

A few common reasons you may not have received your refund:

  • An incorrect or incomplete mailing address was on your return.
  • Your refund is being held because of a prior year tax liability. Examples: Income Tax, Sales Tax, Withholding Tax, etc. Also, if you owe for child support, unemployment, student loans, etc.
  • You have filed for Bankruptcy
  • Randomly selected for review. If additional information is needed, then you will be contacted by mail.
  • Insufficient time has been allowed for processing the return
  • The return has not been received
  • A W-2 is needed to verify Mississippi withholding.

You may call the automated refund line at 601-923-7801 or check online here. Please be aware that neither the online system nor the automated refund line will have the status of your return until the return has completed processing and your refund is ready to be issued.​

Individual00111/12/2015 8:58 AM
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 2
How long will it take to get my refund?

Electronic return filers please allow ten business days before calling about your refund.  All other returns which are filed early are processed before and usually more quickly than returns filed closer to the due date.  Ordinarily, within ten weeks after we receive your completed return, we will mail your refund check.  Therefore, allow at least ten weeks for your refund to arrive before contacting us.​

Individual00211/12/2015 8:58 AM
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 3
How do I get another refund check if mine is lost?

You should request a tracer from the Department of Revenue in writing. Mail your request to:

Individual Income Tax Division
PO Box 1033
Jackson, MS 39215-1033

Include name, address, social security number, contact number, and detailed explanation. Please allow 8-10 weeks to process the request.​

Individual00311/12/2015 8:58 AM
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 4
Where do I register my vehicle?

For a motor vehicle with a Gross Vehicle Weight (GVW) of 10,000 pounds or less, register the vehicle and receive your license plate from your local county Tax Collector's office. You will need to register the vehicle in the county where the vehicle is domiciled, or where it is parked (garaged) overnight.

For a motor vehicle with a GVW over 10,000 pounds and which travels only in Mississippi, you will register the vehicle at your local county Tax Collector's office.

For a motor vehicle with a GVW over 10,000 pounds and which travels across state boundaries, you will register the vehicle at the Department of Revenue office in Clinton, Mississippi.​

Tags and TitlesMotor Vehicle LicensingFAQ11/12/2015 8:59 AM
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 6
How do I report Gambling Winnings?

Gambling winnings reported on a W2G, 1099, or other informational return from Mississippi casinos are subject to a three percent (3%) non-refundable income tax. The casinos withhold the tax at the time of payout.

The amount withheld is non-refundable to the taxpayer. Section 27-7-901 of the Mississippi Code provides that the amount of winnings reported on W2G, 1099 or other informational return from Mississippi casinos are not included in Mississippi income and no income tax credit is allowed for the amount of withholding.

A non-resident taxpayer with only Mississippi gambling winnings and/or losses should not file a Mississippi tax return. The document provided by the casino is considered the income tax return for this type of Mississippi income and therefore is proof that the tax was paid to Mississippi.​

Individual00511/12/2015 8:59 AM
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 9
Does Mississippi impose a sales tax?

Yes, Mississippi imposes a tax on the sale of tangible personal property and various services. The general tax rate is 7%; however, there are reduced rates for certain sales and there are exemptions provided by law. The tax rate is applied against either the gross proceeds of sales or the gross income of the business, depending on the type of sale or service provided. It is the responsibility of the seller to collect the sales tax from the ultimate consumer or purchaser. ​​

BusinessSales TaxFAQ11/12/2015 8:56 AMGeneral
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 10
What is the difference between sales and use tax?

Use tax is a tax on goods purchased for use, storage or other consumption in Mississippi. Use tax applies if sales tax is not applicable and the sales tax was not paid at the time of purchase. If you purchase an item from an out-of-state vendor for use in Mississippi and the vendor does not collect the Mississippi sales tax, you must pay use tax directly to the Department of Revenue.​

BusinessSales TaxFAQ11/12/2015 8:56 AMGeneral
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 11
What is subject to sales tax?

Unless specifically exempt or excluded, all sales of tangible personal property are subject to the sales or use tax. Here are some examples of sales or services subject to sales tax (this list is not all-inclusive):

  • Repairs of tangible personal property
  • Rental or lease of personal property like motor vehicles or equipment
  • Charges for admission to an amusement, sport, or recreation
  • Providing taxable services such as pest control services, plumbing, electrical work, heating and air conditioning work, computer software services, dry cleaning and parking lots
  • Rental of accommodations in hotels, motels and campgrounds
  • Contracting
If you are unsure whether your business is required to register to collect sales tax, please contact the Department of Revenue.​
BusinessSales TaxFAQ11/12/2015 8:56 AMTaxable
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 12
How do I get a sales tax number or register to collect sales tax?

You may apply online through TAP​.

If you or other owners, partners, officers, members or trustees have a history of filing or paying sales tax late, you must pay the outstanding liabilities and/or post a bond before receiving a new sales tax license.

BusinessSales TaxFAQ11/12/2015 8:56 AMRegistration / Permit
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 13
I’m opening a business and will have employees. What do I need to do?

Every employer engaged in business, licensed to do business, or transacts business in Mississippi or who pays wages to a Mississippi resident (regardless of where the services are performed), or pays wages to a non-resident (persons domiciled outside of Mississippi ) for services performed in Mississippi must register for a Withholding Tax account. Register online through the Taxpayer Access Point, TAP​. Go to TAP and select "Register Now."

BusinessWithholdingFAQ11/12/2015 8:56 AMRegistration and Updating Account Information
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 14
What is the Mississippi tax rate on gasoline?

​Mississippi’s tax rate is 18 cents a gallon for all motor fuel, including gasoline, plus .4 for environmental protection for an overall rate of 18.4 cents per gallon.​​

BusinessGasoline and PetroleumFAQ11/12/2015 8:56 AM
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 15
Does Mississippi impose any environmental fees on petroleum products?

Yes.  An Environmental Protection Fee of four tenths (4/10th) of one cent per gallon is imposed on gasoline, aviation gasoline, diesel fuel, jet fuel and fuel oil.​

BusinessGasoline and PetroleumFAQ11/12/2015 8:56 AM
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 16
What is the tax rate on Diesel Fuel?

Un-dyed diesel is taxable at a rate of eighteen (18) cents per gallon. Dyed diesel is taxable at a rate of five and three fourths (5 3/4th) cents per gallon.​

BusinessGasoline and PetroleumFAQ11/12/2015 8:56 AM
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 17
My refund check is dated more than a year ago, what should I do?

Because the refund check was issued more than 12 months ago, it is now in the possession of the Division of Unclaimed Property at the State Treasury. You may file a claim with the Treasury to obtain your refund at:

Office of the State Treasurer

Division of Unclaimed Property

PO Box 138

Jackson, MS 39205

(601) 359-3534

IndividualFAQ2/29/2016 3:16 PM
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 18
Can I get my refund by direct deposit to my checking or savings account?

Yes, direct deposit is a quick and convenient method to receive your Mississippi income tax refund. Direct deposit is available only if you file electronically. The Department of Revenue will deposit your refund in your checking or savings account.​

IndividualFAQ11/12/2015 8:59 AM
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 19
I selected direct deposit and my bank account has been closed. What do I need to do to get my refund?

You don't need to do anything. If you had requested to have your refund deposited directly into your bank account and your account has been closed, the refund will be returned to us. We will issue a paper check and mail it to the address we have on our system. This will delay your refund by several weeks. ​

IndividualFAQ11/12/2015 8:59 AM
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 20
I am getting a refund this year, but I will not be able to file by the due date. Will I have to pay a penalty or interest?

Late file penalties are only assessed on the deficiency or delinquency of tax due. If you are getting a refund, there is no deficiency or delinquency of tax due. You are encouraged to file your return as close to the due date as possible.

IndividualFAQ2/29/2016 3:19 PM
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 21
How many years can I go back and file for a refund?

You have 3 years from the due date of the original tax return to file for a refund.​

IndividualFAQ11/12/2015 8:59 AM
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 22
How do I file an income tax return and request a refund for a decedent?

Complete an income tax return Form 80-​105​ Resident Return or Form 80-​205​​​​ Non-Resident / Part-Year Return. Attach the following required documents to the return:

  • Completed federal Form 1310
  • Copy of Death Certificate
  • If requestor is a personal representative, verification of appointment.
IndividualFAQ1/23/2017 9:53 AM
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 23
Can I obtain a refund for taxes withheld from gambling winnings in Mississippi?

No. Taxes withheld by Mississippi casinos as a result of gambling winnings are not refundable in Mississippi. Mississippi residents are not required to report Mississippi gambling winnings as income on their state return. Out-of-state residents are not required to file a return if the only income earned in Mississippi was Mississippi gambling winnings.​

IndividualFAQ11/12/2015 8:59 AM
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 24
As the survivor or representative of deceased taxpayer, how do I cash a refund check?

In order to cash a refund of a decedent, the following documents are required:

  • Refund check payable to descendent
  • Affidavit of heirship Form 80-605 (The form may be obtained from the Mississippi Department of Revenue).
  • If a refund of less than $500.00 is requested on the decedents return, a refund may be paid, without the necessity of administration.
IndividualFAQ11/12/2015 8:59 AM
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 25
I received a notice that my refund was taken to offset another debt. Why?

Before the Department of Revenue issues a refund, we are required to check for any outstanding debt that you may have with the agencies for which we have received notification. If any such debt is found, the amount you owe may be deducted from your refund. Examples of this type of indebtedness would be back child support, owing a university for a student loan, and unemployment, etc.

If you disagree with the amount, you should contact the agency that is due the outstanding debt.​

IndividualFAQ11/12/2015 8:59 AM
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 26
Why did you take my federal refund?

The Department of Revenue participates in a federal offset program once an individual tax liability has reached final status. The federal program will hold federal refunds for the state tax liability and remit the refund to the Department of Revenue to apply to the taxpayer’s liability. All taxpayers are notified of the Department of Revenues participation in this program when the taxpayer is issued a Notice of Intent to Offset. ​

IndividualFAQ11/12/2015 8:59 AM
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 27
Can I file a prior year return or an amended return electronically?

No, prior year returns and amended returns must be submitted on paper forms.

IndividualFAQ11/12/2015 8:59 AM
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 28
Do I have to file a Mississippi return?

If you are a Mississippi resident or have Mississippi income and the income exceeds the allowable deductions and exemptions, you are required to file a return. If you are not required to file a Mississippi return, but you received a W-2 form stating you had Mississippi tax withheld, you must file a Mississippi return to get a refund of your Mississippi withholding. ​

IndividualFAQ11/12/2015 8:59 AM
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 29
When should I file my return?

Calendar year taxpayers must file no later than April 15th. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year. If the due date falls on a weekend, then the due date is the next business day.​

IndividualFAQ11/12/2015 8:59 AM
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 30
What is the difference between real property and tangible personal property?

Real property is land, including all buildings and improvements on the land. Tangible personal property is property that may be seen, touched or is in any manner perceptible to the senses. Tangible personal property includes electricity, water, gas, steam, pre-written software, and digital and electronic goods. Tangible personal property does not include real estate, bank accounts, stocks, bonds, mortgages, insurance certificates or policies.​

BusinessSales TaxFAQ11/12/2015 8:56 AMGeneral
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 31
What is the difference between gross proceeds of sales and gross income?

The sales tax rate is applied against either the gross proceeds of sales or the gross income of the business, depending on the type of sale or service provided. “Gross proceeds of sales” is the full sales price of tangible personal property including, but not limited to, installation charges and delivery charges. Gross income is the total receipts or total income of the business before any deductions.​

BusinessSales TaxFAQ11/12/2015 8:56 AMGeneral
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What are wholesale sales?

Wholesale sales are sales of tangible personal property to licens​ed retail merchants, jobbers, dealers, or other wholesalers for resale. It does not include sales to users or consumers that are not for resale. The seller must maintain the sales tax number or exemption letter for these customers along with a description of the items sold and the sales amount of the items. 

BusinessSales TaxFAQ5/19/2016 4:10 PMGeneral
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 33
Are wholesale merchants required to file a return?

A person who engages exclusively in the business of making wholesale sales is not required to register for a sales tax permit and file a return. A person who makes taxable sales to users, consumers, or non-registered merchants must collect sales tax and file returns.​

BusinessSales TaxFAQ11/12/2015 8:56 AMGeneral
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