|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:
|Notice on Temporary Suspension of ABC Orders | 7/10/2020|
To our ABC Partners
The Mississippi ABC made a decision to temporarily suspend
our liquor ordering system to try to remedy the unprecedented backlog of orders
currently in our system. This step would have allowed permittees to
receive prior orders during the week of July 13th but not place new
orders during this week. This action was needed catch up with the
increased demand we have experienced over the last four months.
We have received numerous concerns from you, our partners,
over this step and are taking another look at our options. In the
meantime, we will be bringing our order system back on line today with the same
order limits that were previously in place. Our hope is to find a
solution that will allow the ABC to clear up the backlog while still providing
our customers with the services they need to keep their businesses running
Please be aware that with the current orders in our system,
you will experience delivery times of one week or more until we can find a way
to get this backlog cleared. We thank you for your patience with us while
we search for a viable solution to meet everyone’s needs. We know we are
all in this together.
|Notice of Legalization of Light Spirits | 6/18/2020|
Notice to Brewers & Importers and Beer Wholesalers & Retailers regarding the Legalization of Light Spirits
|Mississippi Sales Tax Holiday | 6/18/2020|
The 2020 Sales Tax Holiday takes place between Friday, July 31, 2020 and Saturday, August 1, 2020.
|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.
|Emergency Relief Vehicles - Credentials for IFTA - IRP Extended | 3/30/2020|
Order of the Commissioner of Revenue
I, Herb Frierson, Commissioner of the Mississippi Department of Revenue, pursuant to the power granted to me under Miss. Code Ann. Sections 27-19-79(7) and 27-61-8, hereby declare that because there is a state of emergency resulting from the potential spread of the COVID-19 virus, it is necessary to assist and expedite all efforts of relief. In order to accommodate this need and provide assistance to the citizens affected by this emergency, I hereby order the temporary suspension of the requirements associated with the International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) for any motor vehicle engaged in interstate emergency relief efforts which will be traveling through the State of Mississippi as part of the emergency relief. Emergency relief includes motor vehicles carrying medical supplies or pharmaceuticals, supermarket products or foods, or fuel.
The expiration date of an apportioned registration issued under the International Registration Plan which expires March 31, 2020 is suspended and the expiration date is extended to April 30, 2020.
Because of the ongoing state of emergency resulting from COVID-19, this Executive Order shall be effective until the end of sixty (60) days after the signing of the Executive Order.
Entered this 24th day of March 2020
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