Sales and Use Tax Notices and Advisories

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
Sand, Gravel, Dirt, Mineral or Natural Resource Products Producer | Jul-14-2006 - Addresses the removal of the production tax from the sales tax code
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
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