SALES AND USE TAX

General Information

• Introduction to Sales and Use Tax​
• Sales Tax Rates​
• Exemptions​
• Use Tax​
• Tourism and Economic Development (local) Taxes​
• Motor Vehicle Rental, Tire Disposal, City Utility taxes​
• Sales and Use Tax Frequently Asked Questions

Registration

• Registration Information for Sales and Use Tax Applicants​
• How to Register for Taxes​

Filing Information

• Reporting Requirements​
• Mailing Address Information​

Electronic Filing Information

• Sales Tax TAP Import Template​​​​​ - with instructions (requires Microsoft Excel)
• City/County List (for use with Sales Tax TAP Import Template)
• Online Filing

Verification

Go to TAP to verify a permit, MPC or Direct Pay Permit:

Approved Paper Providers:

Notices and Technical Bulletins

• Sales and Use Tax Fact Sheets
• Sales and Use Tax Notices​
• Special Tax Levy Advisories
• Sales and Use Tax Technical Bulletins​
• Sales and Use Tax Guide for Construction Contractors​
• Voluntary Disclosure Agreement (VDA) Program

Laws and Regulations

The following tax laws administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing.

• Sales Tax Laws - Mississippi Code Annotated, Title 27, Chapter 65 (27-65-1)
• Use Tax Laws - Mississippi Code Annotated, Title 27, Chapter 67 (27-67-1)

Sales and Use Tax Regulations - Mississippi Administrative Code, Title 35, Part IV