Sales and Use Tax Notices and Advisories

Notice to Commercial Farmers and Farm Dealers | Feb-24-2023 - Provides information on the single use transaction commercial farmer affidavit.
Notice to Cities Regarding Annual Use Tax Modernization Expenditure Reports | Oct-31-2022 - Provides information for cities on submitting annual use tax modernization expenditure reports on TAP.
Commercial Farmer Permit | Aug-22-2022 - Provides information on applying for and verifying the Commercial Farmer Permit.
Accelerated Payment Notice | May-03-2021 - Effective immediately, Mississippi law no longer requires taxpayers to submit accelerated payments for sales, use and withholding tax.
Notice Regarding Construction Building Permit Requirements | Apr-14-2021 - Construction Building Permit Requirements
Updated Notice to Professional Loggers | Mar-01-2021 - Adds Tractors and ATVs to List of Qualifying Equipment
Notice of Food Delivery Services | Sep-16-2020 - provides information on the proper sales tax treatment related to third-party delivery services.
2020 Second Amendment Sales Tax Holiday | Jul-15-2020 - Provides information on the Second Amendment Sales Tax Holiday
Marketplace Facilitator Guidance | Jul-15-2020 - Provides information on recent Marketplace Facilitator Legislation
Modernization Municipal Annual Base Expenditure Amendment | Jul-08-2020 - Provides information on the recalculation of the Modernization Municipal Base Expenditure Figure
Online Seller Guidance | Aug-06-2018 - Information for remote sellers
Farmers and Dealer of Farm Tractors and Implements | Feb-01-2017 - Provides information on the reduced 1½% rate of sales tax on sales of farm tractors, farm implements, parts and labor used to maintain and/or repair farm tractors and farm implements when sold to farmers for agricultural purposes.
Notice to Motor Vehicle Rental Taxpayers | Jul-22-2016 - Provides guidance on the remittance of sales and/or rental income of automobiles and light trucks, 10,000 GVW or less.
Durable Medical Equipment and Home Medical Supplies Exemption | Jul-01-2016 - Provides information concerning sales tax exemption for purchases of durable medical equipment and home medical supplies and subsequent amendments.
Christmas Trees and Other Agricultural Products | Jul-01-2016 - Provides information concerning the sales exemption of Christmas trees and certain other agricultural products.
Motorcycle/ATV Trauma Care Fee | Oct-03-2014 - Summarizes the $50 ATV/Motorcycle fee law and subsequent amendments.
Fuels and Utilities Exemption | May-15-2014 - Provides information on the fuels and utilities exemption pertaining to certain manufacturing and agricultural business
School Fundraising Exemption | Jul-03-2013 - Affidavit
Durable Medical Equipment and Home Medical Supplies | Jul-01-2013 - Provides information concerning sales tax exemption for purchases of durable medical equipment and home medical supplies
Scrap Metal Recyclers | Jun-26-2013 -
Oil and Gas Producers | Jun-25-2013 - Reduced Rate certain sales of fuel.
Special City/County Tax 2% Discount | Mar-20-2013 - 2% discount for special city and county taxes not exceeding $50.00.
Churches, exempt utilities | Jun-01-2012 - Provides information to churches concerning sales tax exemption for certain utilities Affidavit
Churches, notice to utility companies | Jun-01-2012 - Provides utility companies information concerning sales tax exemption.
Pet Breeders | May-19-2011 - Provides guidance to pet breeders regarding their requirement to collect sales tax
Livestock Feed Dealers | Sep-22-2010 - Further defines livestock and the resulting tax implications
Cash for Clunkers | Jul-22-2009 - Concerning the trade-in allowance that the customer receives from the dealer.
Loggers and Vendors Selling to Loggers | Jun-25-2009 - Provides for a reduced 1.5% tax rate on sales to professional loggers of equipment used in logging, pulpwood operations or tree farming, and parts and labor used to maintain and/or repair such equipment meeting certain guidelines.
Sales Tax Holiday | Jun-03-2009 - Sales Tax Holiday begins on the last Friday in July and ends at midnight the following Saturday for certain articles of clothing and footwear.
College and University Student Meals | May-20-2009 - Exemption from sales tax for meals meeting certain requirements
Motorcycle/ATV Trauma Care Fee | Jul-01-2008 - $50 fee on the retail sales of ATVs and motorcycles
Tobacco Buy Down Programs and Coupons | Jun-24-2008 - Amendments to Miss Code Ann. §27-65-3 expanding the definition of gross proceeds of sales
Apartments and Condominiums | Jan-11-2008 - Identifies apartments and condominiums as nonresidential for purposes of the 3.5% Contractor's Tax
Motor Vehicles for Out of State Use | Apr-01-2007 - Summarizes the tax law regarding the sale of Motor Vehicles and addresses a common scheme to avoid payment of the 5% sales tax
Aircraft Repair and Service Facilities | Jul-14-2006 - The repairing and servicing of aircraft, Miss Code Ann. § 27-65-23, was removed from the sales tax law effective July 1, 2006
Sand, Gravel, Dirt, Mineral or Natural Resource Products Producer | Jul-14-2006 - Addresses the removal of the production tax from the sales tax code
Utilities (Regarding Direct Pay Permit) | Oct-27-2005 - Direct pay permits must be used to purchase utilities
Direct Pay Permit Holders | Oct-20-2005 - Direct pay permits must be used to purchase utilities
Charitable Fund Raising Events | Jun-22-2005 - Provides information on the taxability of charitable fund raising events
Waste Tire Disposal Fee | Jun-15-2004 - The Waste Tire Disposal Fee is imposed on any person engaging in the business of making wholesale sales of new tires to retailers within the state
County Tax Collectors | Mar-13-2003 - Purchasing a truck-tractor or semitrailer from a dealer
Telecommunications Services | Aug-01-2002 - Changes relating to the federal "Mobile Telecommunications Sourcing Act"
Agricultural and Farm Supply Dealers | Jul-01-1998 - Explains the sales tax exemption of the gross proceeds of sales of certain medications used in the production and growing of fish, livestock and poultry
Sales Tax on Wholesale Sales of Alcoholic Beverages | - Jun-01-2022 - Effective Jul-01-2022 The sales tax on wholesale purchases and wholesale sales of alcoholic beverages within the State of Mississippi is repealed.