|Children’s Promise Act Notice – 2021 | 12/4/2020|
In the 2020 legislative session, House Bill 1729 passed to
amend The Children’s Promise Act. Beginning January 1, 2021, Miss. Code Ann.
§27-7-22.41 provides that the aggregate amount of tax credits that may be
allocated by the Department of Revenue to certain business enterprises making
voluntary cash contributions to ECOs cannot exceed ten million dollars
($10,000,000) in a calendar year. For guidance on how the credits will be
allocated, please see Notice 80-20-05 below.
Notice 80-20-05 – Children Promise Act Notice –
|Direct Purchase of Wine from a Winery | 12/1/2020|
House Bill 1088, as passed by the 2020 Mississippi
Legislature, authorizes individuals to purchase wine from a winery and have the
wine shipped directly to a permitted package store. Each person is limited to no more than ten
(10) cases of wine per year. This bill
does not allow purchases of wine from out of state package stores or other online
|Notice of Food Delivery Services | 9/16/2020|
Mississippi Sales Tax will no longer be due on the sale of food through third-party delivery services where the delivery service allows customers to order food to be delivered from a restaurant of the customer's choosing and pay for the food through the delivery service's app or website.
|Children's Promise Act-Limit Reached for 2020-ECOs | 9/2/2020|
The aggregate amount of tax credits that may be allocated by the Department of Revenue to certain businesses making voluntary cash contributions to eligible charitable organizations under Miss. Code Ann. Section 27-7-22.41 has been reached. Thus, unless businesses fail to make the contributions to the charitable organizations specified on the applications, there will be no additional funds to allocate for the 2020 year.
|Children's Promise Act-Limit Reached for 2020-QCO/QFCCOs | 9/2/2020|
The aggregate amount of tax credits that may be allocated by the Department of Revenue to individuals making voluntary cash contributions to a qualifying charitable organization or a qualifying foster care charitable organization under Miss. Code Ann. Section 27-7-22.39 has been reached. Thus, unless business fail to make the contributions to the charitable organizations specified on the applications, there will be no additional funds to allocate for the 2020 year.
|Children’s Promise Act - House Bill 1729 | 7/27/2020|
|2020 Second Amendment Holiday | 7/21/2020|
The 2020 Second Amendment Holiday will take place between 12:01 A.M. Friday, August 28, 2020 and 12:00 Midnight Sunday, August 30, 2020. Please see the following link for additional information:
|Mississippi Second Amendment Weekend Guidance | 7/21/2020|
The 2020 Mississippi Second Amendment Weekend holiday takes
place between Friday, August 28, 2020 and Sunday, August 30, 2020.
|Annual Second Amendment Sales Tax Holiday Guide | 7/21/2020|
A sales tax holiday is a temporary period when sales taxes are not collected or paid on purchases of specific products and/or services.
|Notice to Marketplace Facilitators | 7/13/2020|
Bill 379 of the 2020 Regular Session creates the Mississippi Marketplace
Facilitator Act of 2020. This act defines a marketplace facilitator as any
person who facilitates a retail sales by a seller by:
listing or advertising
for sale by the retailer in any forum, tangible personal property, services or
digital goods that are subject to tax under Mississippi sales tax law; and
either directly or indirectly
through agreements or arrangements with third parties collecting payment from
the customer and transmitting that payment to the retailer regardless of
whether the marketplace provider receives compensation or other consideration
in exchange for its service.
House Bill 379
additionally provides that sales facilitated by third party food delivery
services that deliver food from an unrelated restaurant to a customer are not
considered retail sales. These third party food delivery services should pay
sales tax to the restaurant on the cost of the food purchased from the
restaurant and not charge the customer sales tax on the delivery. For
additional information, please see the following link:
|Modernization City Base Expenditure Calculation Adjustment | 7/13/2020|
Senate Bill 2362 passed
during the 2020 Regular Session amends the Modernization Act from House Bill 1
of the 2018 Extraordinary Session to provide that the base expenditure
provision be recalculated to exclude grant and loan proceeds. Please see
the following link for additional information:
|Notice to Tobacco Manufacturers, Wholesale Dealers & Retailers | 7/10/2020|
Effective July 1, 2020, no manufacturer or wholesaler dealer shall sell, offer to sell or deliver any tobacco products for any consideration other than cash or on terms. Retail dealers of tobacco products, likewise, shall not buy or accept delivery of such products for any consideration other than cash or on terms.
The law further requires that if payment is not received by the vendor from the retailer when due or if payment is returned for insufficient funds, the vendor shall, within 5 business days, notify the commissioner of the Mississippi Department of Revenue. After receipt of such notification the Commissioner shall promptly notify all manufacturers and wholesalers in the state of the default in payment and require that no person, thereafter, shall sell any tobacco products to the person in default for any terms other than cash on delivery, until otherwise authorized by the commissioner. Additional information can be found at the following link:
|Notice of Legalization of Light Spirits | 6/18/2020|
Notice to Brewers & Importers and Beer Wholesalers & Retailers regarding the Legalization of Light Spirits
|MS COVID-19 Business Relief Payments | 5/29/2020|
Due to the COVID-19 outbreak, many Mississippi businesses have been impacted due to closures. Recent legislation created the "Mississippi COVID 19 Relief Payment Fund" in order to assist Mississippi small businesses affected during this time. The DOR is in the process of determining which businesses will be eligible for the payments, but the following are some basic guidelines and answers.
|Extended Income Tax Filing Deadline | 5/5/2020|
After consultation with the Governor, Lieutenant Governor and Speaker of the House of Representatives, Mississippi has extended the due date for filing income tax returns and making first quarter and second quarter estimated payments to July 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns.
Extended Income Tax Filing Deadline - Notice 80-20-002
|Income Tax Filing Deadline | 5/1/2020|
Mississippi has extended the due date for filing income tax returns from April 15, 2020 to May 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns. The date is also extended for first quarter 2020 Estimated Tax Payments and the 2019 Extension Payments to May 15, 2020.
|Social Security Press Release | 4/21/2020|
Clinton, Miss. – Action Needed for Social Security Beneficiaries with Dependents and Who Do
Not File Tax Returns to Receive $500 Per Child Payment.
As economic stimulus payments begin to go out to Mississippi residents, many are questioning
how they will receive their payment if they did not file a tax return in 2018 or 2019. To help
individuals who did not file in the past two years, the IRS has released a Non-Filers portal
(https://www.irs.gov/coronavirus/non-filers-enter-payment-info-here) so that individuals can
give their information to the IRS in a quick and efficient way in order to receive their payment as
soon as possible.
Social Security Press Release.pdf
|Leisure and Recreation District (LRD) | 4/7/2020|
Mississippi law allows cities to establish a Leisure and
Recreation District (LRD). LRDs are established by city ordinance.
Restaurants and bars located within the boundaries of an LRD may serve mixed
drinks to their patrons and allow patrons to leave the licensed premises with
an open container of alcohol (to-go cup). However, patrons must stay
within the boundaries of the LRD. Enforcement of the LRD is performed by
local law enforcement personnel. A list of all municipalities that have
established an LRD can be found here. LRDs
Due to the emergency situation all Mississippians are
facing, ABC is now allowing drinks in the "to go" orders made by
patrons for curbside pick-up if the restaurant is located in an LRD. It is
still illegal for premises outside of LRD's to allow patrons to leave with
mixed drinks. This is because there is a statutory prohibition on patrons
leaving a restaurant or bar with alcohol unless they are located in an LRD.
Therefore, it is not legal for permittees outside of an LRD's boundaries to
include mixed drinks in their "to go" orders.
Permittees in an LRD can serve “to-go” cups for curbside
service until Restaurants and Bars are allowed to open for normal business; permittees outside of an LRD cannot serve “to-go” cups for curbside
service .Please contact your city if you are unsure if you are located within
an LRD or if you have any other questions about an LRD.
|Emergency Relief Vehicles - Credentials for IFTA - IRP Extended | 3/30/2020|
Order of the Commissioner of Revenue
I, Herb Frierson, Commissioner of the Mississippi Department of Revenue, pursuant to the power granted to me under Miss. Code Ann. Sections 27-19-79(7) and 27-61-8, hereby declare that because there is a state of emergency resulting from the potential spread of the COVID-19 virus, it is necessary to assist and expedite all efforts of relief. In order to accommodate this need and provide assistance to the citizens affected by this emergency, I hereby order the temporary suspension of the requirements associated with the International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) for any motor vehicle engaged in interstate emergency relief efforts which will be traveling through the State of Mississippi as part of the emergency relief. Emergency relief includes motor vehicles carrying medical supplies or pharmaceuticals, supermarket products or foods, or fuel.
The expiration date of an apportioned registration issued under the International Registration Plan which expires March 31, 2020 is suspended and the expiration date is extended to April 30, 2020.
Because of the ongoing state of emergency resulting from COVID-19, this Executive Order shall be effective until the end of sixty (60) days after the signing of the Executive Order.
Entered this 24th day of March 2020
|COVID Extensions Press Release | 3/26/2020|
Clinton, Miss. – Mississippi Department of Revenue Response to Requests for Relief
The Mississippi Department of Revenue is aware of the new pressures on the business community and state governments in responding to the COVID 19 pandemic. We are committed to doing what we can to help provide relief and certainty to our taxpayers.
|Extensions for the COVID – 19 Pandemic | 3/23/2020|
In consultation with Governor Tate Reeves and our legislative leadership, The Mississippi Department of
Revenue is providing relief to individual and business taxpayers due to the COVID‐19 pandemic.
The deadline to file and pay the 2019 individual income tax and corporate income tax is extended until
May 15, 2020. The first quarter 2020 estimated tax payment is also extended until May 15, 2020. Penalty
and interest will not accrue on the extension period through May 15, 2020.
Withholding tax payments for the month of April are extended until May 15, 2020.
The extension does not apply to Sales Tax, Use Tax, or any other tax types. These returns should be filed
and paid on the normal due date.
|Restaurant Doggie Bag Wine Sales Allowed | 3/19/2020|
ABC regulations allow restaurant customers to remove one bottle of wine from a
permitted business when the bottle was partially consumed during the course of
a meal, the permittee securely reseals the bottle for the customer, places the
bottle in a sealed bag and the restaurant provides the customer with a receipt
showing that a meal was also purchased. This is commonly referred to as a
ABC has already allowed package store permittees to offer curb side delivery
until April 30, 2020. As restaurants are either limiting sit down meals
or can no longer offer sit down meals as a result of the Covid-19 pandemic, the
ABC will also allow permitted restaurants to offer the “doggie bag” option for
to-go orders until April 30, 2020. This provision covers the sale of a
single, sealed bottle of wine that is sold WITH a to-go order. The same
rules apply in reference to the sealed bag and the receipt showing the purchase
of a meal and in locations where “doggie bags” are allowed. To-go sales
of mixed drinks are strictly prohibited.
|Telephone/Internet Liquor Order & Curbside Delivery | 3/17/2020|
In response to the Governor Reeves’ declaration of a state of
emergency due to COVID-19, the Department of Revenue has enacted a temporary
amendment to Title 35, Part II, Subpart 2, Chapter 3 of the Mississippi
Administrative Code. This amendment will allow customers to submit orders
and pay liquor retailers by telephone or internet, and allow liquor retailers
to provide on-premises curbside delivery. The ABC considers this rule to
have become effective March 16, 2020. It may be viewed on the Department of
Revenue’s website at www.dor.ms.gov, or at
the Secretary of State’s website at www.sos.ms.gov.
The Department of Revenue will consider making a permanent change to the rule
to allow for orders and curbside delivery when warranted during a state of
emergency. The ABC is authorizing this practice until Restaurants and Bars are allowed to open for normal business. We will review the need to extend such authorization and
issue a notification if it is extended.
The rule states as follows:
Except as stated herein, all sales of alcoholic beverages
shall be made inside the permitted premises. If the Governor of the State of
Mississippi has declared a State of Emergency or the Commissioner otherwise
determines it is in the best interest of the State to do so, permitted sales
for package retailers may include orders and payment over the telephone or over
the internet with curbside pickup for customers in the parking lot of the
package retailers. The Department will issue a public announcement if curbside
service is authorized.
Remember, you must still ensure that the individual picking
up the order is over the age of 21.
|Mississippi Storm and Flooding Relief | 10/1/2019|
Mississippi will follow federal extensions granted to victims of severe storms, straight-line winds,
tornadoes and flooding that took place between February 22, 2019 and March 29, 2019.
Taxpayers who reside in the counties designated as federally declared disaster areas have until
July 31, 2019 to file individual income, corporate income and pass-through entity tax returns due
between February 22, 2019 and March 29, 2019. This relief does not provide an extension for
payments on prior liabilities.
Any disaster area taxpayer who receives a penalty notice should contact our office at (601) 923-
7700 to receive abatement. In addition, we will work with any taxpayer who resides elsewhere
but whose books, records or tax professional are located in the disaster areas.
|Military Spouses Residency Relief Act Update | 8/21/2019|
The Military Spouses Residency Relief Act (MSRRA) provides that spouses of military personnel who move to Mississippi due to the servicemember spouse being posted for military duty can keep their former residency for tax purposes throughout the marriage.
On December 31, 2018, the MSRRA was changed by amending the Servicemember Civil Relief Act (SCRA) to allow the spouse of a servicemember to elect to use the same residence as the servicemember. The election can be made for any taxable year of the marriage.
As a result, amended Mississippi income tax returns may be filed to claim the MSRRA exemption for any tax year(s) that are within three (3) years of the due date of the original return filed, or the extended due date, whichever is later.
|Carroll County Moonshine Bust | 7/19/2019|
CARROLL COUNTY, Miss. – On July 18, 2019, after an approximately three month investigation, Alcoholic Beverage Control Agents, with assistance from the Carroll County Sheriff’s Department, served two simultaneous search warrants near Vaiden, MS. The first search warrant was at 2423 CR 87, a suspected still location. When ABC agents and Carroll County Deputies approached the still site, the suspect, 68-year-old Jimmie Alexander, was actively working the still. Alexander was in the process of cooking, and had finished moonshine running from the still.
|Bolivar Co. resident pleads guilty to charges of Computer Fraud and Wire Fraud | 5/21/2019|
CLEVELAND, MS- On March 31, 2015, Felicia Farrah Randle, 34, of 312 W. Carpenter St., Apt 167 Cleveland, MS, was indicted by a Bolivar County Grand Jury on one count of Computer Fraud §97-45-3 and one count of Wire Fraud §97-19-83, both charges stemming from an ongoing investigation conducted by the Criminal Investigation Division of the Mississippi Department of Revenue.
|Desoto Co. man arrested on charges of Tax Evasion | 5/21/2019|
OLIVE BRANCH, MS- On February 13, 2019, Humphrey Nathaniel Tolliver, 57, of 6515 Goodman Rd., Olive Branch, MS, was indicted by the Desoto County Grand Jury on four counts of Felony Tax Evasion §27-3-79.
|Oxford Sale to Minor Citations | 4/4/2019|
March 29, 2019, Mississippi Alcoholic Beverage Control Agents conducted a Sale
to Minor Detail in Oxford after receiving law enforcement complaints. Seven businesses were checked.
|ABC Agents Seize Moonshine and Fentanyl in Tylertown | 2/28/2019|
ABC Agents executed a search warrant on a home in Tylertown, MS, where they arrested Rusty McBeth and Jessica McBeth.
|Tax Effects From The Tax Cuts and Jobs Act | 1/28/2019|
President Trump signed the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The legislation provided
reduced tax rates for individuals and corporations, increased standard deduction for individuals and
provided for repatriation of foreign income. Many of the aspects of the federal legislation will not affect
Mississippi taxpayers as Mississippi has its own statutory provisions for many of the changes. Therefore,
the impact on Mississippi revenues will not be as significant as many other states.
|Michael Kimble Pleas Guilty to Tax Evasion | 12/12/2018|
On November 13, 2018, Michael Francis Kimble, 50, entered a plea of guilty to fraudulent statements and representation with the intent to evade a tax imposed by the Mississippi Department of Revenue.
|Hancock County Moonshine Bust 10-19-18 | 10/22/2018|
Friday evening, October 19, 2018, law enforcement agents of the Mississippi Alcoholic Beverage Control executed a search warrant at 2465 Rocky Hill Dedeaux Rd, Kiln, MS. Willie “Jr” Necaise and Tangela Davenport were arrested for possession of an illegal distillery. Both were on scene at the time the warrant was served and subsequently booked into the Hancock County Jail.
|Relief to Hurricane Michael Victims | 10/15/2018|
Due to the recent hurricane that took place beginning October 7, 2018, Mississippi will follow federal extensions granted to the victims of Hurricane Michael. Taxpayers who reside in the counties designated as federally declared disaster areas have until February 28, 2019 to file individual income, corporate income and pass-through entity returns due on or after October 7, 2018.
|Relief to Hurricane Florence Victims | 9/20/2018|
Due to the recent hurricane that took place beginning September 7, 2018, Mississippi will follow federal extensions granted to the victims of
Hurricane Florence. Taxpayers who reside in the counties designated as federally declared disaster areas have until January 31, 2019 to file individual income, corporate income and
pass-through entity returns due on or after September 7, 2018.
|Environmental Protection Fee Notice | 2/12/2018|
The reinstatement of the Environmental Protection Fee will begin on April 1, 2018
|Relief to Hurricane Harvey and Irma Victims | 9/25/2017|
Due to the recent hurricanes-Hurricane Harvey beginning August 23, 2017 and Hurricane Irma beginning September 4, 2017-Mississippi will follow federal extensions granted to taxpayers who reside in the counties designated as federally declared disaster areas.
|Mississippi Severe Storm and Flooding Disaster Relief | 1/30/2017|
Due to the recent storms that took place beginning January 20, 2017, Mississippi will follow federal extensions granted for victims of the severe storms, tornadoes, and straight-line winds. Taxpayers residing in counties declared as disaster areas will have until May 31, 2017 to file individual, corporate income and pass-through entity tax returns due on or after January 20, 2017 and before May 31, 2017.
|Relief to Hurricane Matthew Victims | 10/19/2016|
Due to the recent Hurricane that took place in October 2016, Mississippi will follow federal extensions granted to Florida, Georgia, South Carolina, and North Carolina residents that were directly affected. Taxpayers residing in the counties declared disaster areas will have until March 15, 2017 to file individual income, corporate income and pass-through entity tax returns due on or after October 4, 2016, and before March 15, 2017.
|Relief to Louisiana Flood Victims | 8/18/2016|
Due to the recent flooding that took place on August 11, 2016, taxpayers residing in Louisiana counties designated as federally declared disaster areas have until January 17, 2017 to file individual income, corporate income and pass-through entity tax returns due on or after August 11, 2016, and before January 17, 2017.
|Mississippi Severe Storm and Flooding Disaster Relief | 4/11/2016|
Due to the recent storms, Mississippi storm victims will have until July 15, 2016 to file their returns and pay any taxes due.