| 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:
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Title 35, Part II, Subpart 1, Chapter 1 and Table of Contents - Definitions (12/31/2025)
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The rule was amended to include information regarding changes added by HB 1284, SB2143, SB 2555, and SB 28251 of the 2025 Regular Session. Other minor changes were made. [APA Filing Notice, Submit Date: 12/31/2025]
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Written comments in response to the proposed Regulation will be accepted until 5:00 p.m. on 01/30/2026. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov
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Title 35, Part II, Subpart 3, Chapter 5 – Permit Transfer (12/31/2025)
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The rule was amended to include information regarding changes for applicants added by SB2143 of the 2025 Regular Session. Other minor changes were made. [APA Filing Notice, Submit Date: 12/31/2025]
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Written comments in response to the proposed Regulation will be accepted until 5:00 p.m. on 01/30/2026. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov
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The rule was amended to include information regarding craft distilleries and native distilleries added by HB 1284, SB2143, SB 2555, and SB 2851 of the 2025 Regular Session. Other minor changes were made. [APA Filing Notice, Submit Date: 12/31/2025]
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Written comments in response to the proposed Regulation will be accepted until 5:00 p.m. on 01/30/2026. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov
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Title 35, Part II, Subpart 5, Chapter 1 to 4 – Native Wine (12/31/2025)
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The rule was amended to include information regarding Native Wineries added by HB 1284, SB 2555, and SB 2851 of the 2025 Regular Session. Other minor changes were made. [APA Filing Notice, Submit Date: 12/31/2025]
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Written comments in response to the proposed Regulation will be accepted until 5:00 p.m. on 01/30/2026. Interested parties may submit their written comments to the following email addressMSTaxPolicy@dor.ms.gov
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Title 35, Part II, Subpart 6, Chapter 1 to 4 –Craft and Native Spirits(12/31/2025)
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A new rule was created to include information regarding craft distilleries and native distilleries added by HB 1284, SB 2555, and SB 2851 of the 2025 Regular Session. [APA Filing Notice, Submit Date: 12/31/2025]
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Written comments in response to the proposed Regulation will be accepted until 5:00 p.m. on 01/30/2026. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov
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Title 35, Part VIII, Subpart 5, Chapter 1 – Electronic Nicotine Delivery System(12/31/2025)
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A new subpart 5 was created regarding the changes made by HB 916 of the 2025 Regular Session [APA Filing Notice, Submit Date: 12/31/2025]
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Written comments in response to the proposed Regulation will be accepted until 5:00 p.m. on 01/30/2026. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov
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Title 35, Part VIII, Subpart 1 to 5 - Table of Contents (12/31/2025)
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A new subpart 5 was created regarding the changes made by HB 916 of the 2025 Regular Session and the table of contents requires updating. Other minor changes were made. [APA Filing Notice, Submit Date: 12/31/2025]
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Written comments in response to the proposed Regulation will be accepted until 5:00 p.m. on 01/30/2026. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov
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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.)