Resale certificates by state
Mississippi resale certificate
The official form, whether Mississippi takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- No single required state form · State guidance (opens in a new tab)
- No state resale certificate. The buyer gives the seller its Mississippi Sales Tax Permit or Seller's Use Tax Permit number.
- Expires?
- Unconfirmed
- There is no resale certificate to expire. DOR does not accept or use blanket certificates, and the seller documents each sale with the buyer's permit number. No expiration rule for relying on a permit number was found.
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- No
- Out-of-state buyers can use it?
- With limits
- DOR says a business can buy for resale tax-free by giving its supplier its sales tax permit information. A business located out of state that wants to buy wholesale tax-free must register for a Mississippi Seller's Use Tax permit. Separately, sales the seller must ship directly out of state are not taxed if the sales slip and shipping invoice are kept.
- Buyer must be registered in Mississippi?
- Yes
- Wholesale (resale) sales are sales to licensed merchants. The seller must keep the buyer's Mississippi sales tax number or DOR-issued exemption letter. Even exclusively-wholesale businesses must register to buy tax-free.
How to fill out and accept the certificate
- No form to complete. Get the buyer's Mississippi Sales Tax Permit number (in-state) or Seller's Use Tax Permit number (out-of-state), or a DOR-issued exemption letter.
- Verify the permit number in TAP. DOR's 'Verify a Sales Tax Number' page points sellers there.
- For each wholesale sale, record a description of each item, the price, the sale date, the buyer's name and address, and the buyer's permit number.
When a seller is protected
No state good-faith acceptance rule or 90/120-day window was found. DOR guidance puts the burden on the seller to prove a sale is exempt, and the seller must record each sale to a permit holder: item description, price, date, buyer's name and address, and permit number.
Seller record-keeping
DOR guidance is inconsistent. The Record Keeping & Document Retention page says keep records at least 3 years. The Business Tax FAQ says keep them at least 4 years and recommends keeping them longer.
The Mississippi Department of Revenue lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).
Common mistakes
- Relying on a blanket certificate or another state's resale form. DOR does not accept blanket certificates and expects a DOR-issued permit or letter.
- Selling tax-free to a buyer with no Mississippi permit, including out-of-state wholesalers that haven't registered for a Seller's Use Tax permit.
- Buyers pulling tax-free inventory for their own or employees' use without paying tax on it.
Multistate certificates in Mississippi
SST Certificate of Exemption
Unconfirmed
Mississippi is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate.
MTC Uniform Resale Certificate
No
MTC note: Mississippi is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Mississippi resale certificate FAQ
What form is used for a resale certificate in Mississippi?
Mississippi does not publish a single required resale form. No state resale certificate. The buyer gives the seller its Mississippi Sales Tax Permit or Seller's Use Tax Permit number. The Mississippi Department of Revenue explains what the certificate must contain.
Does Mississippi accept multistate resale certificates?
Mississippi is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Mississippi is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Do Mississippi resale certificates expire?
We could not confirm a set expiration period from official Mississippi sources. Check with the Mississippi Department of Revenue before you rely on it.
Can an out-of-state business use a resale certificate in Mississippi?
DOR says a business can buy for resale tax-free by giving its supplier its sales tax permit information. A business located out of state that wants to buy wholesale tax-free must register for a Mississippi Seller's Use Tax permit. Separately, sales the seller must ship directly out of state are not taxed if the sales slip and shipping invoice are kept.
Related reading
- Mississippi sales tax guide: rates, nexus thresholds and filing rules
- What is exempt from sales tax in Mississippi
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Business Tax Frequently Asked Questions (MS DOR) (opens in a new tab)
- Record Keeping & Document Retention (MS DOR) (opens in a new tab)
- Verify a Sales Tax Number (MS DOR) (opens in a new tab)
- Taxpayer Access Point (TAP) (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
- MS DOR: Sales and Use Tax (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Mississippi Department of Revenue before you rely on a certificate.
Resale certificates in other states
Kintsugi collects, validates and tracks exemption and resale certificates for you
Store certificates next to the customers they cover and apply them to exempt sales automatically. Basic certificate management is included on the Starter plan; Premium adds bulk upload with automatic validation, secure certificate requests and expiration alerts.