Sales and Use Tax Notices and Advisories

Modernization Municipal Annual Base Expenditure Amendment | July 8, 2020 - Provides information on the recalculation of the Modernization Municipal Base Expenditure Figure

Online Seller Guidance | August 6, 2018- Information for remote sellers

Farmers and Dealer of Farm Tractors and Implements | February 1, 2017 - Provides information on the reduced 1½% rate of sales tax on sales of farm tractors, farm implements, parts and labor used to maintain and/or repair farm tractors and farm implements when sold to farmers for agricultural purposes.

Notice to Motor Vehicle Rental Taxpayers | July 22, 2016 - Provides guidance on the remittance of sales and/or rental income of automobiles and light trucks, 10,000 GVW or less.

Durable Medical Equipment and Home Medical Supplies Exemption | July 1, 2016 - Provides information concerning sales tax exemption for purchases of durable medical equipment and home medical supplies and subsequent amendments.

Christmas Trees and Other Agricultural Products | July 1, 2016 - Provides information concerning the sales exemption of Christmas trees and certain other agricultural products.

Motorcycle/ATV Trauma Care Fee | October 3, 2014 - Summarizes the $50 ATV/Motorcycle fee law and subsequent amendments.

Fuels and Utilities Exemption | May 15, 2014 Provides information on the fuels and utilities exemption pertaining to certain manufacturing and agricultural business

School Fundraising Exemption | July 3, 2013 Affidavit

Scrap Metal Recyclers | June 26, 2013

Oil and Gas Producers | June 25, 2013 - Reduced Rate certain sales of fuel.

Durable Medical Equipment and Home Medical Supplies | July 1, 2013 - Provides information concerning sales tax exemption for purchases of durable medical equipment and home medical supplies

Special City/County Tax 2% Discount | March 20, 2013 - 2% discount for special city and county taxes not exceeding $50.00.

Churches, exempt utilities | June 1, 2012 Provides information to churches concerning sales tax exemption for certain utilities Affidavit

Churches, notice to utility companies | June 1, 2012 Provides utility companies information concerning sales tax exemption.

Pet Breeders | May 19, 2011--Provides guidance to pet breeders regarding their requirement to collect sales tax

Livestock Feed Dealers | September 22, 2010 - Further defines livestock and the resulting tax implications

Cash for Clunkers | July 22, 2009 - Concerning the trade-in allowance that the customer receives from the dealer.

Loggers and Vendors Selling to Loggers | June 25, 2009 - Provides for a reduced 1.5% tax rate on sales to professional loggers of equipment used in logging, pulpwood operations or tree farming, and parts and labor used to maintain and/or repair such equipment meeting certain guidelines.

Sales Tax Holiday | June 3, 2009 - Sales Tax Holiday begins on the last Friday in July and ends at midnight the following Saturday for certain articles of clothing and footwear.

College and University Student Meals | May 20, 2009 - Exemption from sales tax for meals meeting certain requirements

Motorcycle/ATV Trauma Care Fee | July 1, 2008 - $50 fee on the retail sales of ATVs and motorcycles

Tobacco Buy Down Programs and Coupons | June 24, 2008 - Amendments to Miss Code Ann. §27-65-3 expanding the definition of gross proceeds of sales

Apartments and Condominiums | January 11, 2008 - Identifies apartments and condominiums as nonresidential for purposes of the 3.5% Contractor's Tax

Motor Vehicles for Out of State Use | April 1, 2007 - Summarizes the tax law regarding the sale of Motor Vehicles and addresses a common scheme to avoid payment of the 5% sales tax

Aircraft Repair and Service Facilities | July 14, 2006 - The repairing and servicing of aircraft, Miss Code Ann. § 27-65-23, was removed from the sales tax law effective July 1, 2006

Sand, Gravel, Dirt, Mineral or Natural Resource Products Producer | July 14, 2006 - Addresses the removal of the production tax from the sales tax code

Utilities (Regarding Direct Pay Permit) | October 27, 2005 - Direct pay permits must be used to purchase utilities

Direct Pay Permit Holders | October 20, 2005 - Direct pay permits must be used to purchase utilities

Charitable Fund Raising Events | June 22, 2005 - Provides information on the taxability of charitable fund raising events

Waste Tire Disposal Fee | June 15, 2004 - The Waste Tire Disposal Fee is imposed on any person engaging in the business of making wholesale sales of new tires to retailers within the state

County Tax Collectors | March 13, 2003 - Purchasing a truck-tractor or semitrailer from a dealer

Telecommunications Services | August 1, 2002 - Changes relating to the federal "Mobile Telecommunications Sourcing Act"

Agricultural and Farm Supply Dealers | July 1, 1998 - Explains the sales tax exemption of the gross proceeds of sales of certain medications used in the production and growing of fish, livestock and poultry

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