Mississippi sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Mississippi: rate, nexus & administration.
- State rate
- 7%
- Local rates
- Minimal — limited city add-ons (e.g., Jackson 1%)
- Economic nexus
- $250,000 in sales · effective September 1, 2018Measured over the prior 12 months.Controlling authority: Miss. Admin. Code 35.IV.3.09 (under Miss. Code Ann. §§ 27-65-9, 27-67-4) ↗
- Marketplace facilitator
- Yes — effective July 1, 2020
- Streamlined (SST)
- Not a member
- Administered by
- Mississippi Department of Revenue ↗
What to watch in Mississippi
- The state rate on groceries was cut from 7% to 5% effective July 1, 2025.
- 2023 legislation clarified that software and cloud computing services are taxable, with sourcing based on use in Mississippi.
- A higher $250,000 threshold and no transaction prong makes Mississippi one of the friendlier nexus tests.
Rates, thresholds, and taxability change mid-year — verify against the Mississippi Department of Revenue before advising. In L3i, every determination is cited to the controlling authority.
The Mississippi voluntary disclosure agreement.
Behind in Mississippi? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Mississippi Department of Revenue ↗. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Mississippi, in brief.
What is the economic nexus threshold in Mississippi?
$250,000 in sales, effective September 1, 2018. Measured over the prior 12 months. Once the threshold is crossed, remote sellers must register with the Mississippi Department of Revenue and begin collecting.
What is the sales tax rate in Mississippi?
The state sales tax rate is 7%. Minimal — limited city add-ons (e.g., Jackson 1%).
Do marketplace facilitators collect Mississippi sales tax?
Yes — marketplace facilitators have been required to collect since July 1, 2020. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Mississippi sales tax?
Register with the Mississippi Department of Revenue before collecting — a remote seller must register once it crosses the economic nexus threshold ($250,000 in sales).
Does Mississippi offer a voluntary disclosure agreement (VDA)?
Yes — the Mississippi Department of Revenue administers a voluntary disclosure program with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Mississippi determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Mississippi question starts further ahead.
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