Sales and Use Tax Forms
Certificate of Interstate Sales Form 72-315
Application for Direct Pay Permit Form 72-415
For taxpayers unable to file returns electronically
The DOR records sales and use tax returns in a system that incorporates scanning and imaging technologies. The utilization of this system requires that original and approved forms are used. The system does not read photocopies or faxed copies of tax forms; therefore, copies are not accepted. Please use either an original, official form issued by the Mississippi Department of Revenue, or from a form provider / software vendor approved by the DOR.
Obtaining forms from the DOR
Once a application for a Sales and/or Use Tax permit is approved and issued, a sales or use tax permit and two return forms are mailed to the newly approved business. These two forms are to be used to report tax collections until a booklet of preprinted forms is mailed.
In July of each year, an annual supply of preprinted sales or use tax forms is mailed to each registered vendor who collects sales and use tax (and who is not registered to file electronically.) This annual supply of preprinted forms is for the period beginning July through June of the next year. Upon receipt, these forms should be examined to ensure that the account number, name, and address are correct. If errors are detected, please contact the Sales and Use Tax Bureau. Please, do NOT use a form that is incorrect.
Filing Frequency (reporting periods)
The filing frequencies of Sales and Use Tax Returns are based on the annual amount of taxes annually remitted by the taxpayer to the DOR. If the annual total payment is less than $600.00, annual returns are filed. If the annual total payment is between $600.00 and $3,599.00, quarterly returns are filed. If the annual remittance is more than $3,599.00, monthly returns are filed.
If you have questions about forms or need additional forms, phone the Sales and Use Tax Bureau at 601-923-7300, or write at P. O. Box 1033, Jackson, MS 39215.