Mississippi Sales Tax Rate, Rules & Filing (2026)

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%.

Most of Mississippi is a flat 7%. To find the combined rate for a specific address, use our US sales tax calculator.

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.

Mississippi has required marketplace facilitators to register, collect, and remit use tax on facilitated Mississippi sales since 1 July 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]

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. For the portal, return, and step-by-step, see our guide to filing Mississippi sales tax online.

Mississippi taxes groceries, but the grocery rate was reduced from 7% to 5% effective 1 July 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.

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 Inventory bought for resale is purchased tax-free, and use tax is owed on any resale stock later withdrawn for business use [2].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.

Late filing or payment carries a penalty of 10% of the tax due, plus interest from the due date until the balance is paid. Our Mississippi filing guide lists late filing penalties, interest, and what to do if you missed a return.

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].

• [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 1 July 2025)

• [5] Mississippi DOR — Appeal Process and Hearings (Board of Review, 60 days)

• [6] Mississippi DOR — Back-to-School Sales Tax Holiday 2026

• [7] Mississippi DOR — Second Amendment Sales Tax Holiday

• [8] Mississippi DOR — Taxpayer Access Point (registration)

• [9] Mississippi Department of Revenue — Notice 72-20-04: Marketplace Facilitators

Verified July 2026 against Mississippi Department of Revenue published guidance.

• What Is Exempt from Sales Tax in Mississippi: A Guide for Businesses
• What Is the Sales Tax on Clothing in Mississippi?