The Department of Revenue is the primary agency for collecting tax revenues that support state and local governments in Mississippi. This website provides information about the various taxes administered, access to online filing, and forms.
The Department of Revenue is responsible for titling and registration of motor vehicles, monitoring ad valorem assessments throughout the state to ensure consistent appraisal and valuation of properties among the municipalities and counties of the state, enforcement of Mississippi's Prohibition and Local Option Law and operating as the wholesale distributor of alcoholic beverages.
The Mississippi Department of Revenue has released a Medical Cannabis Dispensary checklist for applicants. A map of the cities and counties that opted-out of allowing dispensaries is also available.
Click the link www.dor.ms.gov/cannabis to view the updated information.
Proposed regulations for taxes applicable to medical cannabis are now available for public comment through May 27, 2022, and can be viewed at www.dor.ms.gov/cannabis under the ‘Dispensary Regulations’ heading.
Please send all comments to cannabis@dor.ms.gov.
All Medical Cannabis Dispensary License applicants will be required to have a sales tax account and sales tax permit prior to applying for a license. Please visit tap.dor.ms.gov and select ‘Register for Taxes’ to create a TAP profile. After completing the set-up of your TAP profile, log in, select ‘More Actions’, then ‘Register a New Account’ to apply for a sales tax account and permit. This process could take up to three weeks, so please apply at your earliest convenience.
To complete an application for a dispensary license, you must have FIRST received a sales tax permit ID.
When applying, use the following NAICS codes:
|
Type of Licensure |
NAICS Code |
|
Cultivator/Grower |
111419 |
|
Processor/Wholesaler |
424590 |
|
Transporter (local freight) |
484220 |
|
Transporter (long distance) |
484230 |
|
Testing Facility |
621511 |
|
Dispensary |
453998 |
|
Waste Disposal |
562211 |
Following a two-week public comment period, on May 13, 2022 the Department published final Medical Cannabis Dispensary regulations. For more information and a list of changes from the proposed regulations, please visit dor.ms.gov/cannabis.
New Medical Cannabis Dispensary forms, including a Waiver of Distance Requirements, are now available at www.dor.ms.gov/cannabis under ‘Application Forms.’
These forms will be utilized in submitting a completed Medical Cannabis Dispensary application.
