MISSISSIPPI TAX LAWS, RULES, AND REGULATIONS

See 2025 Legislation here.

The laws administered by the Mississippi Department of Revenue are found on the Mississippi Code at Lexis Publishing.

The following regulations have been proposed by the Mississippi Department of Revenue:

There are no proposed regulations currently pending.

After July 1, 2010, any reference to Mississippi State Tax Commission, the State Tax Commission, the Tax Commission and/or commission shall mean Department of Revenue and any reference to the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission, the Chairman of the Tax Commission and/or chairman shall mean Commissioner of Revenue of the Department of Revenue. (refer to § 27-3-4(4) Mississippi Code Annotated.)

Part I, Administrative Rules (PDF)

Part II, Alcoholic Beverage Control (PDF)

Part III, Income and Franchise Tax (PDF)

Part IV, Sales and Use Tax (PDF)

Part V, Gaming Tax (PDF)

Part VI, Property Tax (PDF)

Part VII, Motor Vehicles and Titles (PDF)

Part VIII, Miscellaneous Taxes (PDF)

Part IX, Petroleum Taxes (PDF)

Part X, Economic Development (PDF)

Part XI, Cannabis Dispensaries (PDF)