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Mississippi sales tax notices

Got a letter from the Mississippi Department of Revenue (DOR)? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

Mississippi Department of Revenue (DOR) (opens in a new tab)

Disagree with a notice?

To contest an assessment, file a written appeal with the Review Board requesting a hearing. Use the Review Board Appeal Petition in TAP, email ReviewBoard@dor.ms.gov, mail it (postmarked on time) to P.O. Box 22828, Jackson, MS 39225-2828, or hand-deliver it. Attach a copy of the assessment. If you disagree with the Review Board's order, appeal to the Board of Tax Appeals within 60 days of the order's mailing. Permit suspensions and revocations have a 30-day appeal period.

Deadline: 60 days from the date DOR mailed or delivered the Notice of Assessment

Source: Mississippi Department of Revenue (DOR) (opens in a new tab)

Failure to file

The authority has no return on record for a period it expects one, often because an account is open but filings stopped.

Failure to file

Estimated assessment (failure to file)

An assessment DOR estimates when a required return is not filed on time. Penalties and interest are added.

Why you got it

  • Not filing a return, including zero or no-activity returns
  • No statute of limitations protection for periods with no return filed

What to do

  1. File the missing returns, including zero returns, and appeal the estimated assessment within 60 days if it is wrong
  2. Pay the tax actually due through TAP
  3. If you disagree with the assessment or the penalties, appeal to the Review Board within 60 days and explain why, including any reasonable cause for filing late

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: GENERAL FREQUENTLY ASKED QUESTIONS | Mississippi Department of Revenue (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

Assessment

Notice of Assessment

The formal notice of audit results after a field audit. It may show zero, a credit (overpayment), or additional tax, penalties, and interest due.

Why you got it

  • Completion of a DOR field audit
  • Records that do not support reported sales or deductions

What to do

  1. Nothing is needed for a no-change or overpayment result
  2. Check the audit findings against your records. If you agree with the tax, pay it within 60 days; paying the part you agree with limits further interest and penalties
  3. To contest the tax, penalties or interest, file a Review Board appeal within 60 days, including any reasonable cause for the penalties. The period runs even while you are still talking with the auditor

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 60 days from the mailing or hand-delivery date of the notice

Source: AUDIT PROCEDURES | Mississippi Department of Revenue (opens in a new tab)

Registration

Changes to your permit or account: required registration, filing-frequency changes, revocation, or closure.

Registration

Notice of Intent (permit suspension or revocation)

A notice that DOR plans to suspend or revoke a permit, including a sales tax permit. It gives the reasons and explains your right to a Review Board hearing.

Why you got it

  • Not complying with Mississippi tax law or regulations

What to do

  1. Make sure DOR has your current mailing address
  2. Fix the compliance issue, such as filing missing returns or paying the tax due
  3. To contest, appeal to the Review Board with a copy of the letter within 30 days

Response window: 30 days from the mailing date of the notice; if you do not appeal, the action takes effect without further review

Source: SUSPENSION AND REVOCATIONS | Mississippi Department of Revenue (opens in a new tab)

Collections

Enforcement on unpaid balances, such as liens, levies, warrants, or referral to a collection agency.

Collections

State Tax Lien (State Tax Lien Registry enrollment)

A public lien enrolled on DOR's online State Tax Lien Registry. It covers all of the taxpayer's property in Mississippi. It is enrolled after the time to respond to an assessment runs out or appeals are exhausted.

Why you got it

  • An Assessment Notice that was not paid or appealed within 60 days
  • All appeals exhausted with the balance still unpaid

What to do

  1. Pay the assessment in full before its due date to avoid a lien
  2. If a lien is enrolled, pay in full to have it cancelled. Payment by secured funds clears it by the next business day; other methods take up to 15 days
  3. Keep the Lien Cancellation Notice DOR mails after payment

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: State Tax Lien Registry | Mississippi Department of Revenue (opens in a new tab)

Ask for penalty relief

Penalties on a Mississippi notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Review Board appeal of assessed penalty or interest

Review Board Appeal Petition (Form 50-001-10)
  1. File any missing returns and pay the tax you agree you owe through TAP
  2. Within 60 days of the assessment, file a Review Board Appeal Petition, check 'Penalty assessed' or 'Interest assessed', and give specific reasons, such as reasonable cause for the late filing or payment
  3. Submit it through TAP, by email to ReviewBoard@dor.ms.gov, or by mail to P.O. Box 22828, Jackson, MS 39225-2828
  4. DOR does not publish a separate penalty waiver form; for penalties caused by a declared disaster, DOR asks taxpayers to call (601) 923-7700

What qualifies: Reasonable cause. DOR's sales tax rule (Miss. Admin. Code Title 35, Part IV, Chapter 02) says the 50% penalty will not be assessed if the taxpayer proves reasonable cause; no general standard is published for other penalties

Interest: The Review Board petition lets you appeal interest assessed. The source does not say when interest is reduced

Source: Review Board Appeal Petition (Form 50-001-10) - Mississippi Department of Revenue (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the Mississippi sales tax guide.

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