|Notice of Food Delivery Serivces | 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.
|Children's Promise Act-Limit Reached for 2020-ECOs | 9/2/2020|
The aggregate amount 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.
|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.
|Children’s Promise Act - House Bill 1729 | 7/27/2020|
|2020 Second Amendment Holiday | 7/21/2020|
The 2020 Second Amendment Holiday will take place between 12:01 A.M. Friday, August 28, 2020 and 12:00 Midnight Sunday, August 30, 2020. Please see the following link for additional information:
|Mississippi Second Amendment Weekend Guidance | 7/21/2020|
The 2020 Mississippi Second Amendment Weekend holiday takes
place between Friday, August 28, 2020 and Sunday, August 30, 2020.
|Annual Second Amendment Sales Tax Holiday Guide | 7/21/2020|
A sales tax holiday is a temporary period when sales taxes are not collected or paid on purchases of specific products and/or services.
|Notice to Marketplace Facilitators | 7/13/2020|
Bill 379 of the 2020 Regular Session creates the Mississippi Marketplace
Facilitator Act of 2020. This act defines a marketplace facilitator as any
person who facilitates a retail sales by a seller by:
listing or advertising
for sale by the retailer in any forum, tangible personal property, services or
digital goods that are subject to tax under Mississippi sales tax law; and
either directly or indirectly
through agreements or arrangements with third parties collecting payment from
the customer and transmitting that payment to the retailer regardless of
whether the marketplace provider receives compensation or other consideration
in exchange for its service.
House Bill 379
additionally provides that sales facilitated by third party food delivery
services that deliver food from an unrelated restaurant to a customer are not
considered retail sales. These third party food delivery services should pay
sales tax to the restaurant on the cost of the food purchased from the
restaurant and not charge the customer sales tax on the delivery. For
additional information, please see the following link:
|Modernization City Base Expenditure Calculation Adjustment | 7/13/2020|
Senate Bill 2362 passed
during the 2020 Regular Session amends the Modernization Act from House Bill 1
of the 2018 Extraordinary Session to provide that the base expenditure
provision be recalculated to exclude grant and loan proceeds. Please see
the following link for additional information:
|Notice to Tobacco Manufacturers, Wholesale Dealers & Retailers | 7/10/2020|
Effective July 1, 2020, no manufacturer or wholesaler dealer shall sell, offer to sell or deliver any tobacco products for any consideration other than cash or on terms. Retail dealers of tobacco products, likewise, shall not buy or accept delivery of such products for any consideration other than cash or on terms.
The law further requires that if payment is not received by the vendor from the retailer when due or if payment is returned for insufficient funds, the vendor shall, within 5 business days, notify the commissioner of the Mississippi Department of Revenue. After receipt of such notification the Commissioner shall promptly notify all manufacturers and wholesalers in the state of the default in payment and require that no person, thereafter, shall sell any tobacco products to the person in default for any terms other than cash on delivery, until otherwise authorized by the commissioner. Additional information can be found at the following link: