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House Bill 1691 of the 2022 Legislative Session was signed into law on April 14, 2022. This bill established an act to allow any partnership, S corporation or similar pass-through entity to elect to be taxed as an “electing passthrough entity” for state income tax purposes and to pay income tax at the entity level. Each owner, member, partner or shareholder of an electing pass-through entity shall report their pro rata or distributive share of the income from the electing pass-through entity and shall be allowed a credit against income taxes in an amount equal to his or her pro rata or distributive share of income tax paid by the electing pass-through entity for the corresponding taxable year. This bill is effective from and after January 1, 2022.

Pass-Through Entity Election Notice

DOR is now accepting Medical Cannabis Dispensary Applications. Please visit www.dor.ms.gov/cannabis to apply.

Reminder:  DOR will begin accepting Medical Cannabis Dispensary Applications on Tues, July 5, 2022, at 8 a.m. CDT. Potential applicants should visit www.dor.ms.gov/cannabis for more info. A Sales Tax Permit is required before submitting a Medical Cannabis Dispensary App.

The Mississippi Department of Revenue has released a video on our YouTube channel demonstrating how to submit a Medical Cannabis Dispensary Application on the Mississippi Medical Cannabis Program website. 

The video can be viewed at https://www.dor.ms.gov/cannabis-videos. This video is for demonstrative purposes only.

The Mississippi Department of Revenue will begin accepting Medical Cannabis Dispensary Applications on Tuesday, July 5, 2022, 8:00 a.m. CST. All potential applicants should visit www.dor.ms.gov/cannabis for important information, including an updated checklist of requirements to assist in the registration process. 

A Sales Tax Permit is required before submitting a Medical Cannabis Dispensary Application. If you plan to apply on or near July 5, 2022, but have not received a Sales Tax Permit, please submit a Sales Tax Permit Application immediately.

Effective Jul-01-2022 The sales tax on wholesale purchases and wholesale sales of alcoholic beverages within the State of Mississippi is repealed. Notice 72-22-05

The Mississippi Department of Revenue has updated the Dispensary Checklist to include a required Affidavit for background checks.

The affidavit can be located on our Cannabis webpage under Application Forms. The Dispensary Regulations have also been updated regarding background checks. Please visit www.dor.ms.gov/cannabis for more information.

Proposed regulations for taxes applicable to medical cannabis are now available for public comment through May 27, 2022, and can be viewed at www.dor.ms.gov/cannabis under the ‘Dispensary Regulations’ heading.

Please send all comments to cannabis@dor.ms.gov