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Mississippi will follow the additional federal extended due date of January 3, 2022, to file certain
income tax returns for victims of Hurricane Ida. Individuals that reside or have a business in
Amite, Claiborne, Copiah, Covington, Franklin, George, Hancock, Harrison, Jackson, Jefferson,
Jefferson Davis, Lawrence, Lincoln, Pearl River, Pike, Simpson, Walthall, Wayne, and Wilkinson
counties qualify for the extension.

2020 Additional Hurricane Ida Extension 

The Children’s Promise Act authorizes a credit for businesses that donate to an Eligible Charitable Organization (ECO) or an Educational Services Charitable Organization (ESCO). Miss. Code Ann. Section 27-7-22.41 was amended to increase the aggregate credits that may be allocated to ECOs and ESCOs to $16,000,000 for the 2022 calendar year. For guidance on how the credits will be allocated, please see Notice 80-21-01 below.

Children’s Promise Act – 2022

Mississippi will follow the federal extended due date of November 1, 2021 to file certain income tax returns for victims of Hurricane Ida.

2020 Hurricane Ida Filing Extension.

 

Effective July 1, 2021, the NSM Fee will increase from 1.71 cents for each NSM cigarette to 1.81 cents for each NSM cigarette. This will result in an increase of $.10 per carton.

72-21-09 NSM Fee Rate Increase

The 2021 Sales Tax Holiday takes place between 12:01 A.M. Friday, July 30, 2021 and 12:00 Midnight Saturday,  July 31, 2021.

2021 Sales Tax Holiday Guidance

The 2021 Second Amendment Sales Tax Holiday takes place between 12:01 A.M. Friday, August 27, 2021 and 12:00 Midnight Sunday, August 29, 2021.

2021 Second Amendment Sales Tax Holiday Guidance

Effective immediately, Mississippi law no longer requires taxpayers to submit accelerated payments for sales, use and withholding tax.

Accelerated Payment Notice 72-21-07

The Sardis Tourism Tax is no longer in effect as of July 1, 2021.

72-21-05 Notice of Repeal for Sardis Tourism Tax

The Byhalia Tourism, Parks and Recreation Tax is no longer in effect as of July 1, 2021.

72-21-06 Notice of Repeal for Byhalia Tourism Tax

​Effective March 16, 2021, the 25-year settling agreement between the State of Mississippi and Liggett and Myers Inc. has expired. The NSM Fee of $1.76 for each NSM cigarette will now be due on all cigarettes received from Liggett & Myers, Inc.

72-21-02 Notice to Tobacco Wholesalers Regarding Settling Manufacturers