Proposed regulations for taxes applicable to medical cannabis are now available for public comment through May 27, 2022, and can be viewed at www.dor.ms.gov/abc/medical-cannabis under the ‘Dispensary Regulations’ heading.

Please send all comments to cannabis@dor.ms.gov.

The Mississippi Department of Revenue has released a Medical Cannabis Dispensary checklist for applicants. A map of the cities and counties that opted-out of allowing dispensaries is also available.

Click the link www.dor.ms.gov/abc/medical-cannabis to view the updated information.

All Medical Cannabis Dispensary License applicants will be required to have a sales tax account and sales tax permit prior to applying for a license. Please visit tap.dor.ms.gov and select ‘Register for Taxes’ to create a TAP profile. After completing the set-up of your TAP profile, log in, select ‘More Actions’, then ‘Register a New Account’ to apply for a sales tax account and permit. This process could take up to three weeks, so please apply at your earliest convenience.

To complete an application for a dispensary license, you must have FIRST received a sales tax permit ID.

When applying, use the following NAICS codes:

Following a two-week public comment period, on May 13, 2022 the Department published final Medical Cannabis Dispensary regulations. For more information and a list of changes from the proposed regulations, please visit dor.ms.gov/abc/medical-cannabis.

New Medical Cannabis Dispensary forms, including a Waiver of Distance Requirements, are now available at www.dor.ms.gov/abc/medical-cannabis under ‘Application Forms.’

These forms will be utilized in submitting a completed Medical Cannabis Dispensary application.

Senate Bill 2844, as passed by the 2022 Session of the Mississippi State Legislature, has been signed by Governor Reeves. This bill will provide the Alcoholic Beverage Control division of the Mississippi Department of Revenue with a path forward to improving our liquor distribution center operations. There are two major components of the bill:

1. The bill provides funding for the design, construction and equipping of a new liquor distribution warehouse.

2. The bill provides for the Department of Revenue to enter a contract with a third-party operator for the operations of the warehouse.

The first step for the Department will be to begin the process of drafting and issuing a Request for Proposal (RFP) to select a third-party operator. The Department is currently reviewing the timelines for this project and hopes to schedule a tour and question and answer session for interested parties. We ask that any entity interested in submitting a proposal to operate our warehousing operations, to email the Department at warehouseoperator@dor.ms.gov so that we may place you on our list to obtain information on the date and time for the meeting. The new operator will begin operations in our current facility and then transition to the new facility once construction is complete.

The Department will also begin meetings with the Department of Finance and Administration to start the process for site selection and design for the new warehouse. Any parties interested in obtaining information on the RFP process for the design and construction of the new warehouse should email the Department at warehouseconstruction@dor.ms.gov so that we may place you on our list to obtain any updates concerning this process.

Both RFPs will be issued in a competitive bid process and will follow all state procurement laws.

The Mississippi ABC will continue to operate our liquor distribution center until a new third-party operator is selected and in place. Our shipping contracts will remain in place until the end of their contract period. We look forward to continuing to serve our partners and will commit to you that we will continue to work diligently to provide you with the best possible service.

The Mississippi Department of Revenue has drafted the proposed regulations for medical cannabis dispensaries. These regulations have been posted to our website and are available for review and public comment through April 29, 2022. They are available here: Proposed Regulations for Dispensaries (4/15/22).

Comments should be submitted to cannabis@dor.ms.gov.

Mississippi Department of Revenue Statement on SB 2095

Statement on SB 2095

Mississippi will follow the extended federal due date of February 15, 2022, extended from

January 3, to file certain income tax returns for victims of Hurricane Ida. The updated

relief covers the entire state of Mississippi and applies to any individual income tax returns,

corporate income and franchise tax returns, partnership tax returns, S corporation tax returns

and quarterly estimated payments that were originally due between August 28,2021 and

February 15, 2022.

2020 Extended Hurricane Ida Extension

Effective July 1, 2021, the NSM Fee will increase from 1.71 cents for each NSM cigarette to 1.81 cents for each NSM cigarette. This will result in an increase of $.10 per carton.

72-21-09 NSM Fee Rate Increase