Timber Severance Tax

Electronic Filing, Timber Taxes

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.

Register for Electronic Filing

To register for TAP access, navigate to the TAP login page, https://tap.dor.ms.gov and click on the "Register" button located on the top navigation bar.

Electronic Filing Information

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

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.
     

Laws and Regulations

This tax law administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing​. (Section 27-25-1)
 

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.