Effective March 16, 2021, the 25-year settling agreement between the State of Mississippi and Liggett and Myers Inc. has expired. The NSM Fee of $1.76 for each NSM cigarette will now be due on all cigarettes received from Liggett & Myers, Inc.
72-21-02 Notice to Tobacco Wholesalers Regarding Settling Manufacturers
The notice has been update to include language that will allow professional loggers to use the affidavit to receive the reduced rate.
House Bill 1088, as passed by the 2020 Mississippi Legislature, authorizes individuals to purchase wine from a winery and have the wine shipped directly to a permitted package store. Each person is limited to no more than ten (10) cases of wine per year. This bill does not allow purchases of wine from out of state package stores or other online retailers.
Mississippi Sales Tax will no longer be due on the sale of food through third-party delivery services where the delivery service allows customers to order food to be delivered from a restaurant of the customer's choosing and pay for the food through the delivery service's app or website.
House Bill 379 of the 2020 Regular Session creates the Mississippi Marketplace Facilitator Act of 2020. This act defines a marketplace facilitator as any person who facilitates a retail sales by a seller by:
(i) Listing or advertising for sale by the retailer in any forum, tangible personal property, services or digital goods that are subject to tax under Mississippi sales tax law; and
Senate Bill 2362 passed during the 2020 Regular Session amends the Modernization Act from House Bill 1 of the 2018 Extraordinary Session to provide that the base expenditure provision be recalculated to exclude grant and loan proceeds. Please see the following link for additional information:
72-20-07 Notice of Modernization Base Expenditure Calculation Adjustment
Effective July 1, 2020, no manufacturer or wholesaler dealer shall sell, offer to sell or deliver any tobacco products for any consideration other than cash or on terms. Retail dealers of tobacco products, likewise, shall not buy or accept delivery of such products for any consideration other than cash or on terms.
Notice to Brewers & Importers and Beer Wholesalers & Retailers regarding the Legalization of Light Spirits
Due to the COVID-19 outbreak, many Mississippi businesses have been impacted due to closures. Recent legislation created the "Mississippi COVID 19 Relief Payment Fund" in order to assist Mississippi small businesses affected during this time. The DOR is in the process of determining which businesses will be eligible for the payments, but the following are some basic guidelines and answers.
After consultation with the Governor, Lieutenant Governor and Speaker of the House of Representatives, Mississippi has extended the due date for filing income tax returns and making first quarter and second quarter estimated payments to July 15, 2020. This extension applies to Individual Income Tax returns, Corporate Income and Franchise Tax returns, and Fiduciary Income Tax returns.
Extended Income Tax Filing Deadline - Notice 80-20-002