The Department of Revenue is the primary agency for collecting tax revenues that support state and local governments in Mississippi. This website provides information about the various taxes administered, access to online filing, and forms.
The Department of Revenue is responsible for titling and registration of motor vehicles, monitoring ad valorem assessments throughout the state to ensure consistent appraisal and valuation of properties among the municipalities and counties of the state, enforcement of Mississippi's Prohibition and Local Option Law and operating as the wholesale distributor of alcoholic beverages.
Environmental Protection Fee Reinstated August 1, 2014
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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: