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The Byhalia Tourism, Parks and Recreation Tax is no longer in effect as of July 1, 2021.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

The Sardis Tourism Tax is no longer in effect as of July 1, 2021.

72-21-05 Notice of Repeal for Sardis 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


House 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:

(i) 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

(ii) 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:​



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:


72-20-07 Notice of Modernization Base Expenditure Calculation Adjustment