Mississippi Tax Structure

The Department of Revenue is responsible for the majority of revenue generating activities for the State of Mississippi, including taxation, licensing and registration, wholesaling of alcoholic beverages, and statewide property appraisal.

This information is designed to provide taxpayers a broad overview of the state's tax structure and includes a brief overview of the taxes, fees and permits administered by the Department of Revenue. Every citizen of this state is affected by these laws whether from filing an Individual Income tax return, paying Sales Tax on purchases, or owning a titled vehicle.

This information is intended as an informal reference of Mississippi’s tax structure. It is not intended as a substitute for Mississippi tax statutes or the rules and regulations provided in the Mississippi Administrative Code, nor is it intended to be a statement of policy by the Department of Revenue. Please refer to the Mississippi Code of 1972 and Title 35 of the Mississippi Administrative Code for more information. Please note that changes may occur as a result of legislative action, reviews, and court decisions.

Anyone who needs additional information or who has questions concerning how any of these taxes may be applicable to them or their business should contact the Department of Revenue.


Income Taxes

Includes Individual, Withholding, Corporate, Franchise

Sales and Use Taxes

Property Taxes

Includes Ad Valorem, Motor Vehicle, Titles

Petroleum Taxes

Includes Gasoline, Diesel, Other Fuels

Alcoholic Beverages Beer Tobacco

Gaming

Insurance Premium Finance Privilege

Estate

Statewide Privilege

Gas Severance Oil Severance Timber Severance

Salt Severance

Tourism and Economic Development Taxes

Motor Vehicle Rental, Tire Disposal and City Utility
Taxes

Public Utility Regulatory

Railroad Regulatory

911 and Prepaid Cellular Hazardous,Non-Hazardous Waste Disposal

Municipal Gas Regulatory

Fees collected by agencies other than the DOR
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