Mississippi Tax Laws, Rules and Regulations

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:

• Title 35, Part IV, Subpart 4, Chapter 01 - Gasoline Distributor and Service Stations (06/06/2025)
  • Paragraph 103 was reworded to more clearly identify services subject to sales tax. Other minor changes were made. [APA Filing Notice, Submit Date: 06/06/2025]
  • Written comments in response to the proposed Regulation will be accepted until 05:00 p.m. on July 7, 2025. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov

• Title 35, Part IV, Subpart 5, Chapter 01 - Hotels, Motels, and Mobile Home and Trailer Parks (06/05/2025)
  • The rule was amended to include information regarding the revised definition of “Hotel” added by SB 2805 from the 2025 Regular Session. Other minor changes were made. [APA Filing Notice, Submit Date: 06/05/2025]
  • Written comments in response to the proposed Regulation will be accepted until 05:00 p.m. on July 7, 2025. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov

• Title 35, Part IV, Subpart 9, Chapter 01 to Chapter 03 (06/05/2025)
  • The rule was amended to include information regarding the new five percent (5%) sales tax rate on groceries added by HB 1 from the 2025 Regular Session. Other minor changes were made [APA Filing Notice, Submit Date: 06/05/2025]
  • Written comments in response to the proposed Regulation will be accepted until 05:00 p.m. on July 7, 2025. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov 

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) Miss Code Ann.)

• Part I​, Administrative Rules (PDF)​
• ​​​​Part II​, Alcoholic Beverage Control (PD​F)
• 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 X​I, Cannabis Dispensaries (PDF)