Petroleum Tax

Environmental Protection Fee Reinstated August 1, 2014


Article Date:   7/1/2014    |   Expiration Date:   7/1/2019


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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, 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. ​ 

 

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.

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