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SALT AND TIMBER SEVERANCE TAXES

Salt Severance

General Information

  • There is a severance tax imposed on all salt severed or produced from the land or water within Mississippi.
  • The tax rate is 3% of value of entire production.
  • The return and payment are due the 20th of the succeeding month following production.

Timber Severance 

General Information

  • There is a severance tax imposed on all timber products produced or severed within Mississippi.
  • The tax rates are determined upon type, quantity or weight of timber products produced.
  • The return and payment are due the 15th of the month next succeeding the month in which the tax accrued.

Filing Status

  • Taxpayers whose liability is less than $3,600 annually may file quarterly reports.
  • Taxpayers whose liability is greater than $3,600 annually are required to file monthly.

Registration and Online Filing

Taxpayers can use the Mississippi Department of Revenue's Taxpayer Access Point (TAP) to submit encrypted registrations, file encrypted reports, and make secure encrypted electronic payments for Timber taxes.

You can file Timber Severance Tax Returns and payments on-line, through TAP, by keying in your data.

To register for TAP access, navigate to the TAP login page and click on the "Sign Up" button located on the top navigation bar.

Laws and Regulations

This tax law administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing​. 

  • Timber and Timber Products - Mississippi Code Annotated, Title 27, Chapter 25, Article 1 (27-25-1)
  • Salt Severance Tax - Mississippi Code Annotated, Title 27, Chapter 25, Article 3 (27-25-301)