Mississippi Sales Tax Guide: Rate, Rules & Filing
The Mississippi state sales tax rate is 7%; combined rates with local taxes range from 7% to 8%, most commonly 7% (as of September 2026).
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What is the sales tax rate in Mississippi?
The Mississippi state sales tax rate is 7%; combined rates with local taxes range from 7% to 8%, most commonly 7% (as of September 2026).
- State rate
- 7%
- Most common
- 7%
- Combined rates
- 7%–8%
- Rates as of
- September 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: Mississippi DOR — Sales Tax Rates.
Do I need a Mississippi sales tax permit?
You need one once you have nexus in Mississippi, from a physical presence or from sales. Mississippi economic nexus applies once your sales into the state exceed $250,000 in any 12-month period, a higher threshold than most states. Nexus and registration rules
When is Mississippi sales tax due?
Mississippi assigns monthly, quarterly, or annual filing based on tax volume, with most businesses on a monthly schedule. Returns are due the 20th of the month following the reporting period. Filing frequency and deadlines
Key Takeaways
Mississippi's state sales tax rate is 7%, one of the highest state base rates, with only limited local add-ons [1]. You have economic nexus once sales into Mississippi exceed $250,000 in any 12-month period, with no transaction-count trigger [2]. Since July 1, 2023, computer software and software services are taxable when hosted in-state but exempt when hosted out of state and accessed remotely; groceries are taxed at a reduced 5% rate as of July 1, 2025, and digital products are taxable [3][4][2]. Appeal an assessment to the Board of Review within 60 days [5].
Taxability Snapshot
SaaS
Partial
Clothing
Taxable
Groceries
Taxable
Digital Goods
Taxable
Sales Tax Rates
Mississippi levies a 7% state sales and use tax. Unlike most states, only a handful of cities (such as Jackson and Tupelo) add a small local tax, so the combined rate is 7% almost everywhere and tops out around 8%.
Component | Rate | Scope |
|---|---|---|
State | 7.00% | Statewide |
Local (limited cities) | up to ~1% | Jackson, Tupelo, a few others |
Combined | 7.00%–8.00% | Varies by location |
Most of Mississippi is a flat 7%. To find the combined rate for a specific address, use our US sales tax calculator.
Mississippi Sales Tax Rates by County
The combined rate is the 7% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 3 counties with a local tax
| Hinds County | 7%–8% | 8% | 3 |
|---|---|---|---|
| Lee County | 7%–7.25% | 7.25% | 3 |
| Rankin County | 7%–8% | 7% | 2 |
The other 79 counties have no county or city sales tax, so the 7% state rate applies there. Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
Registration or Nexus Threshold
Mississippi economic nexus applies once your sales into the state exceed $250,000 in any 12-month period, a higher threshold than most states. There is no transaction-count trigger. Physical presence creates nexus immediately.
Marketplace Facilitator Law
Mississippi has required marketplace facilitators to register, collect, and remit use tax on facilitated Mississippi sales since July 1, 2020, under Department of Revenue Notice 72-20-04. A facilitator must register for a Mississippi use-tax account and begin collecting once its facilitated Mississippi sales exceed $250,000 in any consecutive twelve-month period, covering tangible personal property, taxable services, and specified digital products such as electronic books and audio works. Marketplace sellers selling only through a facilitator that collects the tax are not separately required to collect on those facilitated sales.[9]
Filing Frequency & Deadlines
Mississippi assigns monthly, quarterly, or annual filing based on tax volume, with most businesses on a monthly schedule. Returns are due the 20th of the month following the reporting period.
Exemptions
Mississippi taxes groceries, but the grocery rate was reduced from 7% to 5% effective July 1, 2025. Prescription drugs are exempt. SaaS taxability depends on hosting location — it is taxable if hosted on servers in Mississippi but exempt if hosted out of state and accessed remotely.
Resale & Exemption Certificates
Mississippi does not issue a traditional resale certificate; instead, a seller documents an exempt wholesale or resale sale by keeping the buyer's Mississippi sales tax permit number on file [2]. Inventory bought for resale is purchased tax-free, and use tax is owed on any resale stock later withdrawn for business use [2].
For the official form, multistate certificate rules and expiry, see the Mississippi resale certificate guide.
Penalties
Late filing or payment carries a penalty of 10% of the tax due, plus interest from the due date until the balance is paid.
Audits & Appeals
You appeal an assessment first to the DOR Board of Review within 60 days of the notice [5]. The Board's order can then be appealed to the Mississippi Board of Tax Appeals within 60 days [5].
Sources
[1] Mississippi DOR — Sales Tax Rates (7% state, groceries 5%, software)
[2] Mississippi DOR — Business Tax FAQ (economic nexus, resale, digital)
[3] Mississippi DOR — Computer Software Notice (SB 2449, in-state hosted taxable)
[4] Mississippi DOR — Reduced Grocery Rate (5% from July 1, 2025)
[5] Mississippi DOR — Appeal Process and Hearings (Board of Review, 60 days)
[9] Mississippi Department of Revenue — Notice 72-20-04: Marketplace Facilitators
Verified July 2026 against Mississippi Department of Revenue published guidance.
More Mississippi sales tax topics
Guides and tools for specific Mississippi sales tax questions.
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).