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Mississippi sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Mississippi DOR — everything a remote seller needs to know about Mississippi, on one page.

Economic nexus threshold
$250,000
Statewide base rate
7%
Transaction threshold
None
JacksonSouthavenHattiesburgGulfportBiloxi
Mississippi · major filing jurisdictions
Nexus · Mississippi

When you owe sales tax in Mississippi.

Either physical presence or economic activity on its own creates the obligation to register, collect, and remit Mississippi sales tax. Mississippi uses a sales-only test — there is no transaction-count threshold.

Economic nexus
Threshold
$250,000 in gross sales of tangible personal property delivered into Mississippi
Measurement type
Sales only — transaction count does not matter
Measurement period
Preceding 12 months
Included
Gross sales of tangible personal property delivered into Mississippi — exempt sales and resale transactions count toward the threshold
Marketplaces
Marketplace-facilitated sales are excluded from your threshold — they count as the marketplace facilitator's sales, not yours
Physical nexus
Office or business locationEmployees or remote staffWarehouse or inventoryAgents or representativesThird-party fulfillment

Any physical presence in Mississippi — including a single remote employee or inventory stored at a third-party fulfillment center — creates nexus immediately, with no sales threshold required. Registration is required from the first sale after nexus is established.

Rates · Mississippi

What you'll collect, jurisdiction by jurisdiction.

Mississippi levies a flat 7% statewide sales tax. Unlike most states, Mississippi has virtually no local add-on taxes — the rate is the same across the state's major cities.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
MississippiStatewide base rate7%7%7%7%0%
Jackson7%7%7%7%0%
Gulfport7%7%7%7%0%
Biloxi7%7%7%7%0%
Southaven7%7%7%7%0%
Hattiesburg7%7%7%7%0%

Mississippi imposes the statewide 7% rate uniformly. There are no city or county add-on taxes that would raise the combined rate above 7% in any jurisdiction listed. Professional and personal services are generally not taxable. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state and local rate for any Mississippi address.

Open the sales tax calculator
Taxability · Mississippi

Is your product taxable here?

Mississippi is one of the few states that broadly taxes SaaS and digital goods — a meaningful distinction for software and digital businesses selling into the state.

Product categoryStatusWhat to know
Tangible personal propertyTaxableAll sales of tangible personal property delivered into Mississippi are subject to the 7% statewide rate.
SaaS & cloud softwareTaxableMississippi taxes remotely-accessed software as a taxable service, for both B2B and B2C customers. The 7% rate applies whether the software is accessed via a browser or an API.
Digital goodsTaxableDownloaded software, e-books, digital audio, and other electronically delivered products are taxable in Mississippi at 7%.
Professional servicesNot taxableProfessional services such as consulting, legal, accounting, and design are generally exempt from Mississippi sales tax.
General personal servicesNot taxableMost general and personal services are not subject to Mississippi sales tax unless the service is specifically enumerated as taxable by statute.
Bundled software + hardwarePartialThe hardware portion is taxable at 7%; separately-stated software is also taxable. Itemize invoices carefully to ensure both components are treated correctly.
Filings · Mississippi

Filing schedules and due dates.

The Mississippi Department of Revenue assigns your filing frequency at registration based on your expected tax liability. All returns are filed through the Taxpayer Access Point (TAP) portal at dor.ms.gov.

FrequencyReturnDue dateWho it applies to
MonthlyMost commonSales Tax Return (filed via TAP)20th of the following monthMost active sellers; the default assignment for remote sellers with regular Mississippi sales
QuarterlySales Tax Return (filed via TAP)20th of the month following the quarter endSellers with lower tax liability, as assigned by the DOR
AnnualSales Tax Return (filed via TAP)January 20 for the prior calendar yearSmall sellers with minimal taxable sales, as assigned by the DOR

Crossed the threshold, or about to?

A Commenda expert will review your Mississippi exposure, register you with the Mississippi DOR, and take over the filing calendar — usually within a week.

The state authority

Mississippi DOR — the state's tax office.

The Mississippi Department of Revenue administers all state sales and use tax through a single online portal called the Taxpayer Access Point (TAP). One login covers registration, return filing, and payments.

dor.ms.gov/business

Registration requires your Tax Portal username and password. You will also need your federal EIN, business entity details, and projected Mississippi sales. A State Tax ID (format XXXX-XXXX) is issued upon approval.

What you can do there
  • Register for a sales tax permit

    Register through TAP at dor.ms.gov. Out-of-state sellers register for a Use Tax permit; in-state sellers register for Sales Tax.

  • File returns and pay

    All returns and payments are submitted through TAP. Returns are due on the 20th of the month following each reporting period.

  • Confirm the rate for any address

    Mississippi's flat 7% rate applies statewide. The DOR website confirms there are no local add-on taxes that raise the rate above 7%.

  • Verify a resale certificate

    Confirm that a buyer's Mississippi sales tax permit is active before accepting a resale certificate and exempting the sale.

Exposure & exemptions · Mississippi

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Mississippi participates in the Multistate Tax Commission's voluntary disclosure program, allowing out-of-state sellers to come forward and resolve back-tax obligations before the DOR initiates contact.

Lookback period
Generally limited to 3 years under a VDA — versus unlimited exposure if the DOR contacts you first
Penalties
Typically waived under a voluntary disclosure agreement
Interest
Still owed on unpaid tax — interest relief is not standard
Unfiled returns
No statute of limitations begins until a return is filed; prior exposure can extend back to when nexus first existed

Exemption certificates accepted

Collect a valid certificate at the time of sale and retain it in your records — the seller bears the burden of proof in an audit.

Resale (in-state)
Mississippi Form 72-010 Sales Tax Permit — buyer's Mississippi permit number must be provided; Mississippi does not generally accept out-of-state resale certificates
Direct pay
Mississippi Direct Pay Permit — issued by the DOR to qualifying large purchasers who self-report use tax directly
Government & nonprofit
Sales to the U.S. government, Mississippi state agencies, and qualifying nonprofits may be exempt; a Mississippi exemption letter or government purchase order is required
Agriculture & manufacturing
Qualifying farm equipment and certain manufacturing machinery may be exempt or taxed at a reduced rate under Mississippi statute

FAQ · Mississippi

Mississippi questions, answered.

The questions remote sellers ask us most about Mississippi sales tax.
Read our FAQ library

Mississippi requires out-of-state sellers to register and collect sales tax once they exceed $250,000 in gross sales of tangible personal property delivered into the state during the preceding 12 months. There is no transaction-count test — only a sales-dollar threshold.

Yes. Mississippi is one of a minority of states that taxes remotely-accessed software (SaaS) as a taxable service. The 7% statewide rate applies to both B2B and B2C SaaS sales delivered to Mississippi customers, regardless of whether the software is browser-based or API-driven.

Yes. Electronically delivered products — including downloaded software, e-books, and digital audio — are taxable in Mississippi at the 7% statewide rate.

No. Sales made through a registered marketplace facilitator are excluded from your economic nexus calculation — they count as the facilitator's sales, not yours. Only your direct sales of tangible personal property count toward the $250,000 threshold.

Mississippi has virtually no local add-on sales taxes. The combined rate in all major cities — including Jackson, Gulfport, Biloxi, Southaven, and Hattiesburg — is 7%, the same as the statewide base rate. This simplifies compliance significantly compared to home-rule states.

Generally no. Mississippi requires buyers to provide a valid Mississippi sales tax permit number on the resale certificate. Out-of-state resale certificates are typically not accepted. If you are selling to a Mississippi reseller, ask for their Mississippi permit number before exempting the sale.

Most sellers file monthly, with returns due on the 20th of the month following the reporting period. Sellers with lower liability may be assigned quarterly or annual filing, both also due on the 20th of the month after the period closes. All returns are filed through the DOR's TAP portal at dor.ms.gov.

Yes. Commenda monitors your Mississippi exposure, registers you with the DOR, calculates the correct rate on every transaction — including taxable SaaS and digital goods — and files each return on schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.