All News

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 ​

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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.

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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

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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.​

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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. 

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Restaurant Doggie Bag Wine Sales Allowed | 3/19/2020

Currently, 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 “doggie bag”. 

 

The 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. ​ 

 

https://www.sos.ms.gov/adminsearch/ACProposed/00024782a.pdf​

https://www.sos.ms.gov/adminsearch/ACProposed/00024782b.pdf

 

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.​ ​​​​​​

Children's Promise Act Notice Calendar Year 2020 | 1/2/2020
Notice: 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 eligible charitable organizations cannot exceed five million dollars ($5,000,000) in a calendar year.

The Department has received applications for allocations exceeding the five million dollars ($5,000,000) of funds available for the 2020 calendar year. 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 Notice | 12/4/2019

Notice: In 2019, the Mississippi Legislature passed the Children’s Promise Act, which authorized a tax credit for businesses when they donate to an Eligible Charitable Organization. There is no cap for each individual business taxpayer; however, the total amount that can be allocated is $5,000,000 for all business taxpayers combined. The Department foresees that applications for the entire $5,000,000 will be submitted soon after the application process opens on January 1, 2020.  For more guidelines on how the credits will be allocated, please click here.

Update 12/13/19 - Taxpayers planning to apply for an Allocation of Business Contributions Made to Eligible Charitable Organizations on January 1, 2020, may send a test e-mail to contributiontaxcredit@dor.ms.gov during regular business hours. The Department will respond with the time received shown on our e-mail system. The Department's email system is unable to accept emails over 25MB.

Business Contributions Made to Eligible Charitable Organizations (Children’s Promise Act) | 10/24/2019

Notice: 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 eligible charitable organizations cannot exceed five million dollars ($5,000,000) in a calendar year.

The Department has allocated the five million dollars ($5,000,000) of funds available for the 2019 calendar year.

The Department of Revenue will begin accepting applications for the 2020 calendar year after January 1, 2020.


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. ​​

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Greenwood and Tupelo District Offices will close as of July 31 | 7/29/2019
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.
Starkville Parks and Recreation Tax | 7/15/2019
​An additional 1% tax on the sales of hotels and restaurants in the city of Starkville effective August 1, 2019.
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
On 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.


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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.

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Environmental Protection Fee Notice | 2/12/2018
​The reinstatement of the Environmental Protection Fee will begin on April 1, 2018​
IFTA/IRP Services Offered in Meridian | 1/12/2018
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.
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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.

Identity Validation Letters | 1/11/2016
With income tax fraud and identity theft on the rise, the Department of Revenue is committed to safeguarding taxpayer dollars by increasing security measures. ​
Mississippi Severe Storm Disaster Relief | 1/8/2016
Due to the recent storms, Mississippi storm victims will have until May 16, 2016 to
file their returns and pay any taxes due.
W-2 and 1099 Due Dates | 12/22/2015
​Updated Due Dates for W-2s and 1099s​​​​​
South Carolina Flood Notice | 11/10/2015
Mississippi will follow federal extensions granted to South Carolina residents directly affected by the severe storms and flooding that took place on October 1, 2015.​
Filing Status for Married Same-Sex Couples | 8/3/2015
On June 26, 2015, based on the decision made by the Supreme Court of the United States, Mississippi now recognizes the marriages of same-sex spouses.​​​
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