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
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:
72-20-04 MARKETPLACE FACILITATORS
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 to Tobacco MFG Wholesalers and Retailers
Notice to Brewers & Importers and Beer Wholesalers & Retailers regarding the Legalization of Light Spirits
72-20-03 Notice of Legalization of Light Spirits
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.
MS COVID-19 Business Relief Payments Guidelines
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
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.
Income Tax Filing Deadline Notice 80-20-001
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
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.
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
Emergency Relief Vehicles - Credentials for IFTA - IRP Extended
