SB 2095- Mississippi Medical Cannabis Act
Mississippi Department of Revenue Statement on SB 2095
2020 Extended Hurricane Ida Extension
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 Additional Hurricane Ida Extension
Mississippi will follow the additional federal extended due date of January 3, 2022, to file certain
income tax returns for victims of Hurricane Ida. Individuals that reside or have a business in
Amite, Claiborne, Copiah, Covington, Franklin, George, Hancock, Harrison, Jackson, Jefferson,
Jefferson Davis, Lawrence, Lincoln, Pearl River, Pike, Simpson, Walthall, Wayne, and Wilkinson
counties qualify for the extension.
Children's Promise Act - 2022
The Children’s Promise Act authorizes a credit for businesses that donate to an Eligible Charitable Organization (ECO) or an Educational Services Charitable Organization (ESCO). Miss. Code Ann. Section 27-7-22.41 was amended to increase the aggregate credits that may be allocated to ECOs and ESCOs to $16,000,000 for the 2022 calendar year. For guidance on how the credits will be allocated, please see Notice 80-21-01 below.
2020 Hurricane Ida Extension
Mississippi will follow the federal extended due date of November 1, 2021 to file certain income tax returns for victims of Hurricane Ida.
NSM Fee Rate Increase
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.
2021 Sales Tax Holiday
The 2021 Sales Tax Holiday takes place between 12:01 A.M. Friday, July 30, 2021 and 12:00 Midnight Saturday, July 31, 2021.
Moss Point Tourism, Parks and Recreation Tax
This special tax is levied at the rate of two percent (2%) on the gross proceeds of restaurants within the City of Moss Point.
Modernization Expenditure Reports
Annual Use Tax Modernization Expenditure Reports will now be submitted online through the Mississippi Department of Revenue's TAP website, tap.dor.ms.gov.
Tag Design Contest
Governor Tate Reeves announced that the Mississippi License Tag Commission is accepting design submissions for the state's next official car tag.
The submission process opened November 1, 2022. Proposed designs must be submitted by the end of the business day on November 30, 2022. All designs can be emailed to licenseplatedesign@dor.ms.gov for consideration.