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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Article Date:   8/6/2018    |   Expiration Date:   12/31/2019


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Children’s Promise Act Notice – 2021 | 12/4/2020
In the 2020 legislative session, House Bill 1729 passed to amend The Children’s Promise Act. Beginning January 1, 2021, 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 ECOs cannot exceed ten million dollars ($10,000,000) in a calendar year.  For guidance on how the credits will be allocated, please see Notice 80-20-05 below.

 Notice 80-20-05 – Children Promise Act Notice – 2021​​​​​

Direct Purchase of Wine from a Winery | 12/1/2020
House Bill 1088, as passed by the 2020 Mississippi Legislature, authorizes individuals to purchase wine from a winery and have the wine shipped directly to a permitted package store.   Each person is limited to no more than ten (10) cases of wine per year.  This bill does not allow purchases of wine from out of state package stores or other online retailers.  

Notice of Food Delivery Services | 9/16/2020
Mississippi Sales Tax will no longer be due on the sale of food through third-party delivery services where the delivery service allows customers to order food to be delivered from a restaurant of the customer's choosing and pay for the food through the delivery service's app or website.​

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Children's Promise Act-Limit Reached for 2020-ECOs | 9/2/2020
The aggregate am​ount of tax credits that may be allocated by the Department of Revenue to certain businesses making voluntary cash contributions to eligible charitable organizations under Miss. Code Ann. Section 27-7-22.41 has been reached. 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.

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Children's Promise Act-Limit Reached for 2020-QCO/QFCCOs | 9/2/2020
​​​The aggregate amount of tax credits that may be allocated by the Department of Revenue to individuals making voluntary cash contributions to a qualifying charitable organization or a qualifying foster care charitable organization under Miss. Code Ann. Section 27-7-22.39 has been reached. Thus, unless business 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. ​​​​
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