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Mississippi Department of Revenue Statement on SB 2095

 

 

 

Statement on SB 2095

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 

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The Sardis Tourism Tax is no longer in effect as of July 1, 2021.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The Byhalia Tourism, Parks and Recreation Tax is no longer in effect as of July 1, 2021.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

The notice has been update to include language that will allow professional loggers to use the affidavit to receive the reduced rate.

72-21-01 Notice to Professional Loggers​​​

House Bill 1088, as passed by the 2020 Mississippi Legislature, authorizes individuals to purchase wine from a winery and have the wine shipped directly to a permitted package store.   Each person is limited to no more than ten (10) cases of wine per year.  This bill does not allow purchases of wine from out of state package stores or other online retailers.  ​

Direct Purchase of Wine from a Winery

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.​

 

Notice 72-20-09 Food Delivery Services

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