Registration Information for Sales and Use Tax Applicants
You can register online for Sales and Use Tax Accounts
At this time, Sales and Use Tax is not available for online access through TAP; but, you can register online for new Sales and Use Tax accounts. Go to TAP and follow instructions for online registration. A packet containing your permit and information about filing your taxes will be mailed to you.
Please allow two weeks to receive this information. If you have not received your packet by this time, or if you have any questions, please contact us at (601)923-7700. If you call, please have the day's date you registered online and your confirmation number.
Sales and Use Tax will be available for online access in TAP in October, 2013.
- All in-state businesses that have retail sales in Mississippi must register for a sales tax permit and number.
- An out-of-state person, corporation or other entity that operates a business located in Mississippi is required to register, collect, and remit sales taxes.
- A person, corporation or other entity that does not maintain a place of business in Mississippi, but is represented in this state by salespersons who live in Mississippi and solicit or accept orders for merchandise delivered in this state, are liable for the collection of Mississippi Use Tax.
- Many out-of-state businesses register with the Mississippi Department of Revenue and collect use tax for the convenience of their customers. This allows Mississippians purchasing from out-of-state vendors to pay tax to their suppliers rather than paying directly to the state.