|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, will remain in effect for 120 days. 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 April 30, 2020
at this time. 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.
|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 firstname.lastname@example.org 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
Department has allocated the five million dollars ($5,000,000) of funds
available for the 2019 calendar year.
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.
|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.
|Columbia Tourism Parks and Recreation Tax | 6/12/2019|
A 3% tax on hotels and restaurants in the city of Columbia effective July 1, 2019.
|Waynesboro Tourism Parks and Recreation Tax | 5/31/2019|
A 1% tax on the gross proceeds of sales of hotels, motels and bed-and-breakfast establishments in the City of Waynesboro and a 1% tax on the gross proceeds of sales of beer, alcoholic beverages and all prepared food in restaurants and bars within the City. Effective July 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.
|Hattiesburg Tourism Parks and Recreation Tax | 5/8/2019|
An additional 1% tax levied on hotels and restaurants in the City of Hattiesburg. Effective June 1, 2019.
|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.
|City of Columbus | 3/4/2019|
A 2% tax on the gross proceeds of sales of restaurants from the sale of beer, alcoholic beverages and prepared foods in the City of Columbus. Effective April 1, 2019.
|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.
|City of Baldwyn | 2/27/2019|
Reinstatement of the 2% tax imposed on the gross proceeds of sales on hotels and prepared food located in City of Baldwyn. Effective April 1, 2019.
|Clinton Tourism, Parks and Recreation Tax | 2/27/2019|
An additional 1% tax levied on hotels and motels in the City of Clinton. Effective March 1, 2019.
|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
|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.
|Bid Proposal Questions & Answers | 5/22/2017|
IFB 2017-3 Corrugated Boxes
|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.
|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.
|Statement of Account | 6/2/2015|
Information about Statement of Account
|Town of Como | 6/1/2015|
Town of Como Tourism Parks and Recreation Tax