Updated Notice to Professional Loggers | March 1, 2021 - Adds Tractors and ATVs to List of Qualifying Equipment |
Notice of Food Delivery Services | Sep 16, 2020 - provides information on the proper sales tax treatment related to third-party delivery services. |
2020 Second Amendment Sales Tax Holiday | July 15, 2020 - Provides information on the Second Amendment Sales Tax Holiday |
Marketplace Facilitator Guidance | July 15, 2020 - Provides information on recent Marketplace Facilitator Legislation |
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 |