| Official Guide to the Sales Tax Holiday | May-14-2025 - Miss. Code Ann. Section 27-65-111(ab) provides a sales tax holiday in the State of Mississippi. A sales tax holiday is a temporary period when sales taxes are not collected or paid on purchases of specific products and/or services. |
| Official Guide to the Second Amendment Sales Tax Holiday | May-14-2025 - Miss. Code Ann. Section 27-65-111(af) provides a Mississippi Second Amendment Weekend (MSAW) holiday in the State of Mississippi. The holiday is a temporary period when sales taxes are not collected or paid on purchases of specific products. |
| Notice to Cities Regarding Use Tax Modernization Updates | Apr-29-2025 - House Bill 1 of the 2025 Regular Session amended Mississippi use tax law to update use tax modernization funds effective July 1, 2025. |
| Notice Regarding the Reduced Retail Rate of Tax on Groceries | Apr-25-2025 - Provides information related to sales tax changes in accordance with House Bill 1 of the 2025 Regular Legislative Session |
| Notice to Cities Regarding Annual Use Tax Modernization Expenditure Reports for Fiscal Year 2024 | Oct-08-2024 - Provides information for cities on submitting annual use tax modernization expenditure reports on TAP. |
| Notice to all Oil, Gas, and Mineral Resource Service Businesses | Jun-17-2024 - Provides information related to sales tax changes in accordance with House Bill 1764 of the 2024 Legislative Session |
| Official Guide To The Second Amendment Sales Tax Holiday | Jun-17-2024 - Miss. Code Ann. Section 27-65-111(af) provides a Mississippi Second Amendment Weekend (MSAW) holiday in the State of Mississippi. The holiday is a temporary period when sales taxes are not collected or paid on purchases of specific products. |
| Official Guide to the Sales Holiday | Jun-06-2024 - Miss. Code Ann. Section 27-65-111(ab) provides a sales tax holiday in the State of Mississippi. A sales tax holiday is a temporary period when sales taxes are not collected or paid on purchases of specific products and/or services. |
| Sales Tax Holiday Notice of Changes | Jun-06-2024 - Senate Bill 2470 (2024 Regular Session) extended the holiday a day and moved it to the second Friday in July. |
| Notice to Cities Regarding Annual Use Tax Modernization Expenditure Reports for Fiscal Year 2023 | Oct-09-2023 - Provides information for cities on submitting annual use tax modernization expenditure reports on TAP. |
| Notice to Counties Regarding Use Tax Modernization Updates | Aug-17-2023 - Senate Bill 2842 of the 2023 Regular Session amended Mississippi use tax law to update use tax modernization funds effective July 1, 2023. |
| Notice to Cities Regarding Use Tax Modernization Updates | Aug-17-2023 - Senate Bill 2842 of the 2023 Regular Session amended Mississippi use tax law to update use tax modernization funds effective July 1, 2023. |
| Official Guide To The Second Amendment Sales Tax Holiday | Jul-27-2023 - Miss. Code Ann. Section 27-65-111(ff) provides a Mississippi Second Amendment Weekend (MSAW) holiday in the State of Mississippi. The holiday is a temporary period when sales taxes are not collected or paid on purchases of specific products. |
| Notice Regarding Purchases of Computer Software and Services | Jul-14-2023 - Senate Bill 2449 of the 2023 Regular Session amended Mississippi sales and use tax law to address the taxation of computer software and computer software services effective July 1, 2023. |
| Official Guide to the Sales Holiday | Jul-06-2023 - Miss. Code Ann. Section 27-65-111(bb) provides a sales tax holiday in the State of Mississippi. A sales tax holiday is a temporary period when sales taxes are not collected or paid on purchases of specific products and/or services. |
| Notice To All County Tax Collectors | Apr-30-2023 - Senate Bill 2011, as passed during the 2023 Regular Session of the Mississippi Legislature, amended Miss. Code Ann. Section 27-65-201 to exempt the sales tax on transfers of motor vehicle titles |
| Notice To All Beer Retailers And Wholesalers | Apr-30-2023 - Senate Bill 2018, as passed during the 2023 Regular Session of the Mississippi Legislature, amended Miss. Code Ann. Section 27-65-17 to repeal the sales tax on wholesale purchases of beer within the State of Mississippi. |
| Notice To All Medical Cannabis Establishments | Apr-26-2023 - Miss. Code Ann. § 27-72-1 requires all medical cannabis dispensaries to collect and remit sales tax on the gross proceeds derived from each retail sale of medical cannabis. |
| 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. |
| Sales Tax on Wholesale Sales of Alcoholic Beverages | May-31-2022 - Effective Jul-01-2022 The sales tax on wholesale purchases and wholesale sales of alcoholic beverages within the State of Mississippi is repealed. |
| Accelerated Payment Notice | May-02-2021 - 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 | Feb-28-2021 - Adds Tractors and ATVs to List of Qualifying Equipment |
| Notice of Food Delivery Services | Sep-15-2020 - provides information on the proper sales tax treatment related to third-party delivery services. |
| 2020 Second Amendment Sales Tax Holiday | Jul-14-2020 - Provides information on the Second Amendment Sales Tax Holiday |
| Marketplace Facilitator Guidance | Jul-14-2020 - Provides information on recent Marketplace Facilitator Legislation |
| Modernization Municipal Annual Base Expenditure Amendment | Jul-07-2020 - Provides information on the recalculation of the Modernization Municipal Base Expenditure Figure |
| Online Seller Guidance | Aug-05-2018 - Information for remote sellers |
| Farmers and Dealer of Farm Tractors and Implements | Jan-31-2017 - 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-21-2016 - 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 | Jun-30-2016 - 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 | Jun-30-2016 - Provides information concerning the sales exemption of Christmas trees and certain other agricultural products. |
| Motorcycle/ATV Trauma Care Fee | Oct-02-2014 - Summarizes the $50 ATV/Motorcycle fee law and subsequent amendments. |
| Fuels and Utilities Exemption | May-14-2014 - Provides information on the fuels and utilities exemption pertaining to certain manufacturing and agricultural business |
| School Fundraising Exemption | Jul-02-2013 - Affidavit |
| Durable Medical Equipment and Home Medical Supplies | Jun-30-2013 - Provides information concerning sales tax exemption for purchases of durable medical equipment and home medical supplies |
| Scrap Metal Recyclers | Jun-25-2013 - |
| Oil and Gas Producers | Jun-24-2013 - Reduced Rate certain sales of fuel. |
| Special City/County Tax 2% Discount | Mar-19-2013 - 2% discount for special city and county taxes not exceeding $50.00. |
| Churches, notice to utility companies | May-31-2012 - Provides utility companies information concerning sales tax exemption. |
| Churches, exempt utilities | May-31-2012 - Provides information to churches concerning sales tax exemption for certain utilities Affidavit |
| Pet Breeders | May-18-2011 - Provides guidance to pet breeders regarding their requirement to collect sales tax |
| Livestock Feed Dealers | Sep-21-2010 - Further defines livestock and the resulting tax implications |
| Cash for Clunkers | Jul-21-2009 - Concerning the trade-in allowance that the customer receives from the dealer. |
| Loggers and Vendors Selling to Loggers | Jun-24-2009 - 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-02-2009 - 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-19-2009 - Exemption from sales tax for meals meeting certain requirements |
| Motorcycle/ATV Trauma Care Fee | Jun-30-2008 - $50 fee on the retail sales of ATVs and motorcycles |
| Tobacco Buy Down Programs and Coupons | Jun-23-2008 - Amendments to Miss Code Ann. §27-65-3 expanding the definition of gross proceeds of sales |
| Apartments and Condominiums | Jan-10-2008 - Identifies apartments and condominiums as nonresidential for purposes of the 3.5% Contractor's Tax |
| Motor Vehicles for Out of State Use | Mar-31-2007 - 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-13-2006 - Addresses the removal of the production tax from the sales tax code |
| Aircraft Repair and Service Facilities | Jul-13-2006 - 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-26-2005 - Direct pay permits must be used to purchase utilities |
| Direct Pay Permit Holders | Oct-19-2005 - Direct pay permits must be used to purchase utilities |
| Charitable Fund Raising Events | Jun-21-2005 - Provides information on the taxability of charitable fund raising events |
| Waste Tire Disposal Fee | Jun-14-2004 - 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-12-2003 - Purchasing a truck-tractor or semitrailer from a dealer |
| Telecommunications Services | Jul-31-2002 - Changes relating to the federal "Mobile Telecommunications Sourcing Act" |
| Agricultural and Farm Supply Dealers | Jun-30-1998 - 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 |
