Timber Severance Tax

General Information

• There is a severance tax imposed on all timber products produced or severed within Mississippi.
• The tax rates are determined upon type, quantity or weight of timber products produced.
• The return and payment are due the 15^th of the month next succeeding the month in which the tax accrued.

Forms

• 93-100—Timber Severance Tax Return

Laws and Regulations

• This tax law administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing. (Section 27-25-1)

Filing Status

• Taxpayers whose liability is less than $3,600 annually may file quarterly reports.
• Taxpayers whose liability is greater than $3,600 annually are required to file monthly.