The following is intended to provide general information concerning a frequently asked question about taxes administered by the Mississippi Department of Revenue (DOR.) It is an informal interpretation of the tax law and is not intended to serve as a rule, regulation, declaratory opinion, or letter ruling. Legislation, regulations, court decisions, notices and announcements could affect the accuracy of this information. Please refer to the Mississippi Code Annotated and the Mississippi Administrative Code for the most current version of the law and administrative procedures.
- What is the function of the Mississippi Department of Revenue?
The Mississippi Department of Revenue is responsible for the administration of the state’s revenue tax laws. The Department administers over fifty (50) different taxes and collects in excess of $6 billion annually for the support of state and local government services.
- Where is the Department of Revenue located?
The main office is located at 500 Clinton Center Drive, Clinton MS 39056. There are also district offices located in Biloxi, Greenwood, Hattiesburg, Hernando, Meridian and Tupelo. The address and other contact information can be found on our "Contact Us" webpage.
- What are the Department of Revenue’s mailing addresses?
- Income Tax Refunds: P.O. Box 23050, Jackson, MS 39225
- Income Tax Returns with payment: P. O. Box 23058, Jackson, MS 39225
- Sales Tax Returns: P. O. Box 960, Jackson, MS 39201
- Titles: P. O. Box 1383, Jackson MS 39201
- Coupon payments: P. O. Box 23075, Jackson, MS 39225
- Review Board: P. O. Box 22828, Jackson, MS 39225
The Department's district addresses can be found on our "Contact Us" webpage.
- Income Tax Refunds: P.O. Box 23050, Jackson, MS 39225
- What are the Department of Revenue’s phone numbers?
Customer Service Call Center: 601-923-7700
Refund Status Hotline: 601-923-7801
Sales Tax: 601-923-7015
Gulf Coast: 228-436-0554
- What identifying information is needed when I write in with a question on my state tax return?
To expedite your inquiry, the following information should be included in your correspondence:
- Your tax identification number or social security number
- The tax type in question
- Your current mailing address and telephone number
- A detailed explanation of your question and copies of supporting documents if applicable
- What kind of license do I need to open my business?
If you sell tangible personal property or perform a service taxable for sales tax, you will need a sales tax permit. To apply for a sales tax permit and open a new tax account, you can register on TAP.
The law requires a business to obtain, in addition to a sales tax permit, a permit for the privilege of engaging in the following activities:
- Sale of beer and/or light wine
- Sale of tobacco products
- Sale or manufacture of alcoholic beverages
If you are in business as a petroleum products distributor, use natural gas or compressed gas in engines or compressors, or operate railroad locomotives, you need to register for a Petroleum Tax Permit. Please contact the Petroleum Bureau at (601) 923-7150 for more information.
If you operate trucks or buses with a gross weight exceeding 26,000 lbs., three or more axles or a truck trailer combination with a gross weight exceeding 26,000 lbs., and Mississippi is your base state you may need an International Fuel Tax Agreement (IFTA) License and decal. Contact the Petroleum Bureau at (601) 923-7150 for more information.
If you are a Mississippi resident and you operate trucks or buses in interstate commerce with a gross weight exceeding 26,000 lbs., three or more axles or a truck trailer combination with a gross weight exceeding 26,000 lbs., you may need an apportioned International Registration Plan (IRP) license plate and cab card. Contact the Motor Vehicle Licensing Bureau at (601) 923-7100 for more information.
Any entity that conducts business within the state of Mississippi may be required to register for one or more tax specific identification numbers, permits, and/or licenses. In Mississippi there is not a central licensing authority for the various regulatory and professional licenses which may be required for businesses, so it is advisable to contact all agencies that you feel may affect your business.
- How do I register to get a tax account?
You can register for most taxes in TAP, or you can apply at any one of the Department of Revenue’s District Offices.
If you or other listed owners, partners, officers, members or trustees have a history of filing or paying sales tax late, you must pay the outstanding liabilities and/or post a surety bond before receiving a new sales tax license, beer permit or tobacco permit.
- How do I register a corporation in Mississippi? How do I register a trade name?
Foreign corporations (those that are incorporated in states other than Mississippi) must qualify to do business in Mississippi with the Mississippi Secretary of State. Domiciled corporations (those that are in Mississippi) must incorporate by first reserving the corporate name with the Mississippi Secretary of State and then filing articles of incorporation. Limited Liability Corporations are also required to register with the Secretary of State. Please contact the Secretary of State for more information.
- How do I apply for a FEIN?
A FEIN is issued by the Internal Revenue Service.
- What is the due date for my tax return?
- Individual income tax returns are due by April 15 for calendar year returns and no later than the 15th day of the 4th month following the end of the year for fiscal year returns
- Corporation returns are due the 15th day of the 4th month following the close of the accounting year
- Pass-through entity returns are due by the 15th day of the 3rd month following the close of the accounting year
- Sales, Use and special city and county tax returns are due on the 20th day of the month following the reporting period
- Withholding tax returns are due the 15th day of the month following the period
- What if the due date is not a regular business day?
If a due date falls on a Saturday, Sunday, or legal holiday, the due date becomes the next business day. Business days and hours are Monday through Friday, 8:00 a.m. to 5:00 p.m. CST.
- Do I need to file a return even if I had no sales, no income, or no tax is due?
You should file your returns even if you have no income to report, no business activity to report, or you owe no tax. Your failure to timely file a tax return may result in an estimated assessment of your tax liability as well as assessment of penalties and interest.
- Am I considered on-time if my return is postmarked by the due date?
Yes, a return is considered to be filed timely if it is postmarked by the due date of the return, However, withholding accelerated payments must be received by the Department no later than June 25 in order to be considered timely paid.
- If I close my business should I notify the Department of Revenue?
It is your responsibility to notify the Department of Revenue of any changes related to your business including changes in your address, corporate officers, or changes in ownership. These changes can be made by logging into your TAP account. A final return must also be filed when the business is closing or is sold.
- Will my records be kept confidential?
Mississippi law specifically states that all tax, financial and application information received by the Department of Revenue is confidential and will only be used for official purposes. Any current or former employee who discloses confidential tax information is subject to criminal penalties.
- What is the statute of limitations?
The statute of limitations defines the time period during which a refund claim may be filed, an assessment may be initiated, or a collection activity may occur. Depending upon tax type, the statute of limitations begins running when a tax return is filed, or on the due date of the return. The statute of limitations is typically 36 months from that date as specified in the various tax laws.
If a tax return is filed prior to the due date of the return, then the return is considered to have been filed on the due date for purposes of the statute of limitations. If a return is not filed, the statute of limitations does not begin running until an assessment is made for that tax period. The statute of limitations can also be extended beyond the normal time frame if a false or fraudulent return is filed with intent to evade tax.
- Can I file by fax?
No, we do not accept tax returns by fax.
- May I get an extension of time to fill out the return?
For income tax, a six-month extension of time to file the return may be granted. The extension of time does not extend the time to pay the tax. It only extends the time to file a return. Tax paid after the due date is subject to interest and penalty charges.
The Commissioner is also authorized to provide an extension of time to file the return for good cause, for example, when a natural disaster creates a hardship for filing the return on time. In these cases, the Department will issue a notice on the extended filing and/or payment due dates.
- Should I notify the Department of Revenue if the business has a change to its name, address, or ownership or if the business ceases operating in Mississippi?
Yes, you must notify the Department of Revenue when your business has any change to it's name, address, ownership or when it ceases operating in Mississippi by logging into your TAP account. If your name or ownership changes and you receive a different FEIN, you must file a new application with the Department of Revenue and update your information. If you cease operations, a final return must be filed even if you were in business only a few days during the final month.
- What records should I keep for Mississippi tax purposes, and how long should I keep them?
You must keep a complete copy of your tax returns and all records pertaining to your business for a minimum of 4 years so the Department of Revenue can determine how you computed your tax liabilities. The required records include, but are not limited to, all purchases, receipts, inventories, sales (whether taxable or exempt), distribution, and consumption of products. Your records must be kept in a place and manner easily accessible for review by Department of Revenue representatives.
- Who do I contact if I have a question about the tax law or regulations and how it applies to me or my business?
Your request for advice on tax law or regulations may be made through an informal or formal means. You should provide adequate information in order for the Department of Revenue to accurately answer the questions. See our “Tax Guidance” page for more information. You may also contact us or send your questions in writing.
- How do I get a copy of the Tax Regulations?
The tax regulations can be found on the Laws and Regulations page of our website.
- Who do I contact about Unemployment Taxes?
For questions concerning Unemployment Tax, please contact the Mississippi Department of Employment Security.
- Who do I contact for information about Worker’s Compensation?
For questions concerning workers’ compensation, please contact the Mississippi Workers’ Compensation Commission at (601) 987-4200. Information can also be found on their website at www.mwcc.ms.gov.
- Where do I get a city or county business permit?
For information concerning local permits or licenses you may need to engage in business, please contact the municipal clerk and the county tax collector for the area where your business is located. Certain businesses need city or county licenses, or both, from the cities and/or the counties in which they are doing business. Certain types of businesses may be required to obtain special permits from local health authorities and fire or police departments. In establishing your business in Mississippi, you should not overlook applicable zoning regulations and ordinances.
- Where do I pay social security taxes?
For more information on social security taxes, please contact the Social Security Administration at 1 (800) 772-1213 or online at www.ssa.gov.
- Where do I get a contractor’s license?
For more information on contractor’s licenses, please contact the MS State Board Of Contractors.
- Where can I get an occupational or professional business license?
Please contact the appropriate Mississippi occupational and professional licensing board(s), if applicable, that are responsible for the examination and licensing of people in various industries.
- Who do I contact about unclaimed property?
For more information on unclaimed property, please contact the Mississippi State Treasury Unclaimed Property Division.
- How do I make request to review or get copies of public records?
To request access to public records, you need to make your request in writing to the attention of the Legal Division at P. O. Box 22828, Jackson MS 39225. You need to provide a detailed description of the specific information that you need. Please tell us whether you want to personally inspect the documents or have copies made. You will need to include your name, address, and telephone number in your written request.
The Department of Revenue will contact you with the time and place for you to review the information or the estimated cost of making copies. Payment for the copies must be received before we can provide the information. Every reasonable effort will be made to respond to the request within 7 business days, but generally not later than 14 business days after receipt of the request and any payment required.
Generally the charge for making copies will be $2.50 for the first page of an individual document, plus 50¢ for each additional page of that document. Additional research and mailing charges may apply.
The law prevents the Department of Revenue from disclosing certain information in order to protect the confidentiality of personal and business information contained in tax returns, applications for permits and all other documents that include personal financial information.
The Department of Revenue is not required to generate or create a new document in order to respond to a request.
- How long does it take my return information to post to the system?
It takes approximately 4 to 6 weeks after receipt to process a paper return. Electronically filed returns take 5 to 7 business days to process.