Welcome to The Mississippi Department of Revenue

Senate Bill 2844, effective July 1, 2022, authorizes the Mississippi Department of Revenue (DOR) to contract with a third-party operator for its Liquor Distribution Center located in Gluckstadt, Mississippi. State procurement laws require that DOR obtain approval from the Public Procurement Review Board (PPRB) before issuing a Request for Proposals (RFP). 

DOR is seeking permission from PPRB to issue an RFP for the operator. If PPRB grants approval of the RFP process, DOR will issue the RFP in mid-October. After the RFP is issued, DOR will schedule a pre-bid conference with all interested, potential operators. Proposals will be due from potential operators at the end of November, and the selection of an operator should occur in December.

Senate Bill 2844 also authorizes DOR, working through the Department of Finance and Administration (DFA), to construct a warehouse within fifty (50) miles of the state capitol. The Legislature committed fifty-five million dollars ($55,000,000.00) for construction and equipping the warehouse. DOR and DFA have been working to identify properties suitable for a warehouse. We are also working closely with DFA to develop an initial estimate for constructing a warehouse.

The Department of Revenue will provide an update on the RFP process following the PPRB October board meeting.    

To receive periodic updates on the RFP process for the warehouse operator or the design and construction of the new warehouse, please email DOR at the following email addresses:

Warehouse operator                      warehouseoperator@dor.ms.gov

Warehouse construction                warehouseconstruction@dor.ms.gov

A one percent (1%) tax is imposed on the overnight room rentals of hotels and motels within the corporate limits of the City of Olive Branch. This special levy is in addition to all other taxes now imposed. Effective October 1, 2022.

Notice 72-22-14

Mississippi will follow the federal extension due date of February 15, 2023, granted to victims of the water crisis beginning August 30, 2022. Taxpayers that reside, have a business or whose records are located in Hinds County have until February 15, 2023, to file individual income tax returns, corporate income and franchise tax returns, pass-through entity tax returns and quarterly estimated payments due between August 30, 2022, and February 15, 2023. Taxpayers located within this area that have a valid extension to file their 2021 tax returns will now have until February 15, 2023, to file the returns.

Notice 80-22-002

Notice 72-22-06 provides information on applying for and verifying the Commercial Farmer Permit.

A 3% additional tax is imposed on the gross proceeds of room rentals from hotels, motels, and short-term rentals within the corporate limits of the City of Laurel. Effective September 1, 2022. Laurel Tourism Tax