Sales and Use Tax Guidance of Online Sellers
The Mississippi Department of Revenue has issued guidance for Out of State Sellers affected by the Wayfair case. Please click here for the guidance
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|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
|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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