Notice to Marketplace Facilitators

House 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:

(i)           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

(ii)          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:​

Article Date:   7/13/2020    |   Expiration Date:   7/13/2030

View all news >>

Recent News
NSM Fee Rate Increase | 6/1/2021
Effective July 1, 2021, the NSM Fee will increase from 1.71 cents for each NSM cigarette to 1.81 cents for each NSM cigarette. This will result in an increase of $.10 per carton.

2021 Second Amendment Sales Tax Holiday | 5/26/2021
The 2021 Second Amendment Sales Tax Holiday takes place between 12:01 A.M. Friday, August 27, 2021 and 12:00 Midnight Sunday, August 29, 2021.

2021 Sales Tax Holiday | 5/26/2021
The 2021 Sales Tax Holiday takes place between 12:01 A.M. Friday, July 30, 2021 and 12:00 Midnight Saturday,  July 31, 2021.

Accelerated Payment No Longer Required | 5/3/2021
Effective immediately, Mississippi law no longer requires taxpayers to submit accelerated payments for sales, use and withholding tax.

Notice of Repeal of Sardis Tourism Tax | 4/20/2021
The Sardis Tourism Tax is no longer in effect as of July 1, 2021.

1 - 5 Next