Mississippi Department of Revenue
Mississippi Department of Revenue
Any taxpayer or other person seeking information concerning the laws administered by the Department of Revenue may request a letter ruling when they need private, written advice regarding their particular facts and circumstances. A letter ruling is written, informal guidance from the Department of Revenue designed to provide such advice.
Until a letter ruling expires or is retracted, the taxpayer or person requesting the letter ruling may rely upon the advice in this letter ruling unless there is a change in law or regulation, or the issuance of a judicial decision that the ruling is incorrect. The advice contained in the letter ruling may only be relied upon as long as the information provided to the Department of Revenue is factual and complete with no material omissions and no changes have occurred in the particular facts and circumstances from the information provided.
The response to a request for a letter ruling is limited to the taxpayer making the request and the response is limited to the specific facts involved.
A letter ruling is valid for a period of 7 years from the date of its issuance unless invalidated by a law change, regulation change, judicial decision, or retraction. At the time the letter ruling expires, the taxpayer or person affected may re-submit his request, update his information, and request another letter ruling.
In the event that the Department of Revenue discovers that its letter ruling was incorrect, a retraction letter will be sent to that taxpayer or person. The effect of the retraction letter will be prospective from the date of the retraction letter.
All requests for tax exemption letters, even from government entities, are considered letter rulings.
If you would like a letter ruling, please send your request in writing to:
Office of Tax Policy and Economic Development
P. O. Box 22828
Jackson, MS 39215
Alternatively, the letter ruling request may be hand delivered to the attention of the Office of Tax Policy and Economic Development at 500 Clinton Center Drive, Clinton, MS 39056 or emailed to email@example.com.
The taxpayer or person requesting a letter ruling should provide adequate information in order for the Department of Revenue to accurately answer the question, as well as document the request. Important information to provide includes:
- Name of the taxpayer and the name of the person in charge of business operations.
- Contact information including phone number, mailing address, and physical location if different.
- Tax account numbers. Please provide your FEIN (federal employer identification number) and the tax account number(s) for the tax type (sales, use, income, withholding, etc.) to which your request applies. For example, if the request relates to corporate income tax, you would provide your FEIN. If the request relates to sales tax, you would provide your FEIN and the sales tax account number(s) for your company.
- Specific details about the issue or question you have.
- Information about your business sufficient to completely understand your situation and particular circumstances.
There are numerous circumstances under which a letter ruling will not be issued. See Title 35, Part I, Chapter 01, of the Mississippi Administrative Code for a more detailed explanation of the letter ruling process.