Sales and Use Tax

General Information

• Introduction to Sales and Use Tax
• Sales Tax Rates
• Exemptions
• Use Tax
• Tourism and Economic Development (local) taxes
• Motor Vehicle Rental, Tire Disposal, City Utility taxes
• Reporting Requirements
• Mailing Address Information
• FAQ's Sales Tax
• FAQ's Use Tax
• Registration Information for Sales and Use Tax Applicants
• How to Register for Taxes

Electronic Filing

• Internet Filing Information
  
  

	For assistance using or accessing the fileMS online tax filing service, please contact fileMS support in one of the following ways:
	call toll free at 800-566-7079 option 3 or 205-313-9259 option 3
	send an email to dorsupport@click2file.net
	log a support ticket at http://dorsupport.click2file.net

FileMS is no longer available for Withholding Tax. Check here for more information.

Forms

• Bond Forms
• All Other Sales and Use Tax Forms
  

Notices, Technical Bulletins, and Other Publications

• Sales and Use Tax Notices
• Special Tax Levy Notices
  
• Sales and Use Tax Technical Bulletins
• Sales Tax Holiday Set for July 27-28, 2012
• Official Guide for Sales Tax Holiday
• Severe Storm and Flooding Disaster  5.6.2010
• Sales and Use Tax Guide for Construction Contractors

Verification

• Verify Sales Tax Numbers
• Verify MPC Numbers
• Verify Direct Pay Permit Numbers

Laws and Regulations

• Mississippi Code at Lexis Publishing
  • Sales Tax Laws, Title 27, Chapter 65, Mississippi Code Annotated (27-65-1)
  • Use Tax Laws, Title 27, Chapter 67, Mississippi Code Annotated (27-67-1)
• Economic Development Regulations
• Sales and Use Tax Regulations
  • Title 35, Part IV, Mississippi Administrative Code
  • Appendix to Part IV