Mississippi Sales Tax Guide

State sales tax with selected local and industry-specific additions

Statewide general taxYes

Primary return72-010 · 2026 due dates

Marketplace postureConservative review required

Exemption formState-specific review

What people ask about Mississippi sales tax

Start with the high-impact answers, then use the complete rule explorer for product-specific and long-tail research.

01Does Mississippi have a statewide sales tax?

State sales tax with selected local and industry-specific additions Mississippi's general sales tax is primarily state-administered, while cities and tourism districts can impose additional taxes on lodging, restaurants, and other specified activity.

02What sales tax rate and sourcing rules matter in Mississippi?

The general retail rate is 7%. Manufacturers, contractors, utilities, automobiles, farm equipment, and tourism transactions can use specialized rates or bases.

03What Mississippi sales tax return or form is used?

The principal repository-tracked return is 72-010. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

04How are marketplace sales reported in Mississippi?

Marketplace reporting is handled conservatively; the applicable current rule and account posture must be established before a seller return is changed.

05What resale or exemption certificate applies in Mississippi?

The repository tracks Mississippi Sales Tax Permit (used in lieu of resale certificates). Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.

06Does Mississippi have a sales tax holiday?

Mississippi provides recurring exemption periods for qualifying clothing, footwear, and school supplies, plus a separate event for specified Second Amendment items; the events use different definitions.

07What special sales tax rates or excise layers apply in Mississippi?

No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.

08How can prewritten software tax treatment vary in Mississippi?

The corpus contains 2 prewritten software observations and does not support one unconditional yes-or-no answer. It records 1 excluded from base, 1 included in base. Representative condition-specific observations include: when software origin: prewritten; qualifying use: first use in Mississippi: included in base at 7%; when software origin: prewritten; transfer method: electronic; qualifying use: Internet transmission and first use outside Mississippi: excluded from base at 0%. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.

09What does the Mississippi research say about prepared food?

The corpus contains one prepared food observation under these researched conditions: sale context: prepared or heated food for immediate consumption. The research observation says the observed treatment is included in base; with special rate required; a 7% state rate; local interaction: product specific local; sourcing: standard situs; effective from 2025-07-01. Prepared food is generally in the seven-percent base and many city or county tourism levies add product-specific rates with distinct definitions thresholds and repeal dates. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

10What does the Mississippi research say about vending food?

The corpus contains one vending food observation under these researched conditions: subtype: full service vending machine food or drink. The research observation says the observed treatment is included in base; with special rate required; a 8% state rate; local interaction: product specific local; sourcing: standard situs. Food and drink for full-service vending machines is listed at an eight-percent wholesale rate and cannot use the grocery or ordinary retail rate. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

How Mississippi's system is organized

Mississippi's general sales tax is primarily state-administered, while cities and tourism districts can impose additional taxes on lodging, restaurants, and other specified activity.

The headline rate is only the beginning

The general retail rate is 7%. Manufacturers, contractors, utilities, automobiles, farm equipment, and tourism transactions can use specialized rates or bases.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

Rules that can change the answer

Product identity should be established before a rate is selected. In Mississippi, examples that deserve their own rule path include:

manufacturing machinery can use a reduced rate
contractor tax applies on specified construction contracts
local tourism taxes are product- and jurisdiction-specific

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

Beyond three headline examples

The underlying research inventory contains 41 Mississippi treatment records across 25 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

41treatment records

25product families

candyrentalsoft drinkutilities energyadmissiongrocery

Explore all 41 Mississippi research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

Search this state's rule research

41 of 41 records shown

general tangible personal propertyspecial

Research observation — independent review required

Mississippi taxes ordinary tangible personal property at seven percent; Jackson and Tupelo general city levies require separate local resolution.

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross proceeds of retail sale
Local interaction: product specific local
Sourcing: standard situs
Evidence required: property identity sale price situs and applicable city levy
Effective-window status: current state rate verified local and historical windows required
Runtime boundary: state rate plus Jackson Tupelo and other applicable local levy resolver required

Before operational use: pin complete state and local effective histories; encode city levy scopes and exclusions; independent review

State authority research source 1 State authority research source 2

groceryreduced

Research observation — independent review required

Food and drink eligible for SNAP purchase is taxed at five percent, with current local levies requiring separate scope and date resolution.

Identity or conditions: qualifying use: SNAP eligible food or drink; sale context: not paid with SNAP benefits

Treatment: included in base
Rate application: special rate required
Rate class: reduced
State rate: 5%
Taxable base: gross proceeds of qualifying grocery sale
Local interaction: product specific local
Sourcing: standard situs
Evidence required: SNAP eligibility product facts sale price and local levy
Effective start: 2025-07-01
Effective-window status: current reduced rate verified local windows required
Runtime boundary: SNAP eligibility and product specific local levy resolver required

Before operational use: encode Mississippi SNAP product boundary; build current local food levy windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

prepared foodspecial

Research observation — independent review required

Prepared food is generally in the seven-percent base and many city or county tourism levies add product-specific rates with distinct definitions thresholds and repeal dates.

Identity or conditions: sale context: prepared or heated food for immediate consumption

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross proceeds of prepared food sale plus applicable local tourism levies
Local interaction: product specific local
Sourcing: standard situs
Evidence required: food preparation sale context local jurisdiction business threshold and date
Effective start: 2025-07-01
Effective-window status: state rate verified current local table requires complete semantic windows
Runtime boundary: prepared food and local tourism threshold effective repeal resolver required

Before operational use: extract every current prepared-food local levy; encode business and product thresholds; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

groceryno rate

Research observation — independent review required

Items actually purchased with SNAP benefits remain exempt even though SNAP-eligible groceries bought with other tender are taxed at five percent.

Identity or conditions: qualifying use: SNAP eligible food or drink; sale context: paid with SNAP benefits

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: excluded snap tender purchase
Local interaction: no local rate
Sourcing: standard situs
Evidence required: SNAP eligibility and SNAP tender record
Effective start: 2025-07-01
Effective-window status: current state window verified
Runtime boundary: SNAP tender evidence required

Before operational use: encode SNAP tender evidence; independent review

State authority research source 1 State authority research source 2

candyreduced

Research observation — independent review required

Mississippi's current grocery rule uses SNAP eligibility rather than a generic candy label, so five percent requires affirmative SKU-level eligibility and non-SNAP tender.

Identity or conditions: qualifying use: SNAP eligible food or drink; sale context: packaged retail not paid with SNAP benefits

Treatment: included in base
Rate application: special rate required
Rate class: reduced
State rate: 5%
Taxable base: gross proceeds of qualifying grocery sale
Local interaction: product specific local
Sourcing: standard situs
Evidence required: SKU level SNAP eligibility sale context sale price and local levy
Effective start: 2025-07-01
Effective-window status: current state window verified local windows required
Runtime boundary: SNAP eligibility and product specific local levy resolver required

Before operational use: encode SKU-level SNAP eligibility; build current local food levy windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

candyspecial

Research observation — independent review required

A candy SKU that is not SNAP eligible does not enter the five-percent grocery class and remains in the ordinary seven-percent base.

Identity or conditions: qualifying use: not SNAP eligible food or drink; sale context: packaged retail

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross proceeds of retail sale
Local interaction: product specific local
Sourcing: standard situs
Evidence required: SKU level SNAP ineligibility sale price and local levy
Effective start: 2025-07-01
Effective-window status: current state window verified local windows required
Runtime boundary: SNAP eligibility and product specific local levy resolver required

Before operational use: encode SKU-level SNAP eligibility; build current local food levy windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

candyspecial

Research observation — independent review required

Candy sold in a prepared-food or food-service context follows the seven-percent prepared-food branch rather than the reduced grocery branch.

Identity or conditions: sale context: prepared or food service

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross proceeds of prepared food sale plus applicable local tourism levies
Local interaction: product specific local
Sourcing: standard situs
Evidence required: sale context local jurisdiction business threshold and date
Effective start: 2025-07-01
Effective-window status: state window verified local windows required
Runtime boundary: prepared food and local tourism resolver required

Before operational use: encode prepared-food sale context; build current local food levy windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

candyno rate

Research observation — independent review required

A SNAP-eligible candy item actually purchased with SNAP benefits remains exempt.

Identity or conditions: qualifying use: SNAP eligible food or drink; sale context: paid with SNAP benefits

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: excluded snap tender purchase
Local interaction: no local rate
Sourcing: standard situs
Evidence required: SKU level SNAP eligibility and SNAP tender record
Effective start: 2025-07-01
Effective-window status: current state window verified
Runtime boundary: SNAP tender evidence required

Before operational use: encode SKU-level SNAP eligibility and tender evidence; independent review

State authority research source 1 State authority research source 2

soft drinkreduced

Research observation — independent review required

Current Administrative Code 35.IV.9.01 directly assigns five percent to retail canned or bottled beverages effective July 1, 2025, including carbonated soft drinks.

Identity or conditions: sale context: retail not paid with SNAP benefits; subtype: canned or bottled soft drink

Treatment: included in base
Rate application: special rate required
Rate class: reduced
State rate: 5%
Taxable base: gross proceeds of canned or bottled beverage sale
Local interaction: product specific local
Sourcing: standard situs
Evidence required: beverage form sale context sale price and local levy
Effective start: 2025-07-01
Effective-window status: current state window verified local windows required
Runtime boundary: beverage form and product specific local levy resolver required

Before operational use: encode beverage form and sale context; build current local food levy windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

soft drinkspecial

Research observation — independent review required

Soft drinks sold through a restaurant, snack bar, concession, or other prepared-food context remain in the seven-percent branch.

Identity or conditions: sale context: prepared or food service

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross proceeds of prepared food sale plus applicable local tourism levies
Local interaction: product specific local
Sourcing: standard situs
Evidence required: sale context local jurisdiction business threshold and date
Effective start: 2025-07-01
Effective-window status: state window verified local windows required
Runtime boundary: prepared food and local tourism resolver required

Before operational use: encode prepared-food sale context; build current local food levy windows; independent review

State authority research source 1 State authority research source 2 State authority research source 3 State authority research source 4

soft drinkno rate

Research observation — independent review required

A qualifying canned or bottled soft drink actually purchased with SNAP benefits remains exempt.

Identity or conditions: sale context: paid with SNAP benefits; subtype: canned or bottled soft drink

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: excluded snap tender purchase
Local interaction: no local rate
Sourcing: standard situs
Evidence required: beverage form and SNAP tender record
Effective start: 2025-07-01
Effective-window status: current state window verified
Runtime boundary: SNAP tender evidence required

Before operational use: encode beverage form and SNAP tender evidence; independent review

State authority research source 1 State authority research source 2

manufacturing inputreduced

Research observation — independent review required

Qualifying manufacturing machinery is listed at a one-and-one-half-percent rate rather than the ordinary retail rate.

Identity or conditions: qualifying use: manufacturing machinery

Treatment: included in base
Rate application: special rate required
Rate class: reduced
State rate: 1.5%
Taxable base: gross proceeds of qualifying manufacturing machinery sale
Local interaction: product specific local
Sourcing: standard situs
Evidence required: machinery identity direct manufacturing use and required records
Effective-window status: current reduced rate verified start and local windows required
Runtime boundary: manufacturing use and reduced rate local interaction resolver required

Before operational use: encode complete machinery scope and exclusions; pin effective history; independent review

State authority research source 1 State authority research source 2

vehiclereduced

Research observation — independent review required

Automobiles and light trucks at or below ten thousand pounds are taxed at five percent on net purchase price, subject to vehicle-specific first-use and registration rules.

Identity or conditions: subtype: automobile or light truck 10000 pounds or less

Treatment: included in base
Rate application: special rate required
Rate class: reduced
State rate: 5%
Taxable base: net vehicle purchase price after dealer discounts and trade ins
Local interaction: product specific local
Sourcing: special
Evidence required: vehicle type gross weight net purchase price title registration and first use
Effective-window status: current rate verified complete vehicle windows required
Runtime boundary: vehicle weight net price title registration first use and local resolver required

Before operational use: encode vehicle definitions and first-use rules; pin effective history; independent review

State authority research source 1 State authority research source 2

vehiclereduced

Research observation — independent review required

Trucks over ten thousand pounds aircraft semitrailers mobile homes and modular homes are listed at three percent, distinct from other vehicles and equipment.

Identity or conditions: subtype: heavy truck aircraft semitrailer mobile modular home

Treatment: included in base
Rate application: special rate required
Rate class: reduced
State rate: 3%
Taxable base: vehicle or structure sales base by subtype
Local interaction: product specific local
Sourcing: special
Evidence required: vehicle or structure subtype weight title registration first use and price
Effective-window status: current rate verified subtype and historical windows required
Runtime boundary: heavy vehicle aircraft trailer and home subtype resolver required

Before operational use: separate all statutory subtypes; pin effective history; independent review

State authority research source 1 State authority research source 2

rentalreduced

Research observation — independent review required

Qualifying equipment rentals and material purchases for oil gas or other mineral-resource activity are taxed at four-and-one-half percent from July 1 2024, after a prior seven-percent period.

Identity or conditions: qualifying use: oil gas or mineral resource activity

Treatment: included in base
Rate application: special rate required
Rate class: reduced
State rate: 4.5%
Taxable base: gross proceeds of equipment rental or material sale for qualifying resource activity
Local interaction: product specific local
Sourcing: special
Evidence required: equipment or material identity resource activity use location and rental charge
Effective start: 2024-07-01
Effective-window status: current reduced rate and pre 2024 rate transition verified
Runtime boundary: resource activity scope and 2024 transition resolver required

Before operational use: encode complete resource activity scope; build pre-2024 window; independent review

State authority research source

vending foodspecial

Research observation — independent review required

Food and drink for full-service vending machines is listed at an eight-percent wholesale rate and cannot use the grocery or ordinary retail rate.

Identity or conditions: subtype: full service vending machine food or drink

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 8%
Taxable base: gross proceeds of full service vending wholesale sale
Local interaction: product specific local
Sourcing: standard situs
Evidence required: vending service model food or drink identity price and local levy
Effective-window status: current special rate verified start and local windows required
Runtime boundary: full service vending business model resolver required

Before operational use: encode full-service vending boundary; pin effective history; independent review

State authority research source

construction serviceamount aware

Research observation — independent review required

Nonresidential construction contracts exceeding ten thousand dollars are taxed at three-and-one-half percent and require contract-level aggregation and qualification.

Identity or conditions: minimum sale amount exclusive: 10000; sale amount scope: contract total; sale context: nonresidential construction contract

Treatment: included in base
Rate application: amount aware required
Rate class: amount aware
State rate: 3.5%
Taxable base: gross contract price or amount received over 10000
Local interaction: product specific local
Sourcing: special
Evidence required: contract scope residential status total contract price project location and qualification
Effective-window status: current threshold and rate verified complete contract windows required
Runtime boundary: contract aggregation threshold residential exception and project resolver required

Before operational use: encode contract aggregation and residential boundary; pin effective history; independent review

State authority research source 1 State authority research source 2 State authority research source 3

utilities energyunresolved

Research observation — independent review required

Residential electricity fuels and water are listed at zero state sales tax, but a generic zero result is not authorized without resolving separate city utility taxes.

Identity or conditions: use location: home; purchaser use: residential consumption

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
State rate: 0%
Taxable base: state sales tax zero for residential electricity fuel or water separate city utility taxes unresolved
Local interaction: unresolved
Sourcing: special
Evidence required: utility type residential use meter service jurisdiction and city utility levy
Effective-window status: state zero rate verified separate local utility matrix required
Runtime boundary: utility type use and city utility component resolver required

Before operational use: pin every current city utility levy; encode residential-use boundary; independent review

State authority research source 1 State authority research source 2

utilities energyunresolved

Research observation — independent review required

Industrial electricity and fuels are listed at zero state sales tax; industrial qualification and any separate local component must be resolved before serving.

Identity or conditions: use location: not home; purchaser use: industrial consumption

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
State rate: 0%
Taxable base: state sales tax zero for industrial electricity or fuel separate local components unresolved
Local interaction: unresolved
Sourcing: special
Evidence required: utility type industrial use meter facility and local levy
Effective-window status: state zero rate verified industrial and local windows required
Runtime boundary: industrial use and local utility component resolver required

Before operational use: encode industrial-use definition; pin local utility levies; independent review

State authority research source 1 State authority research source 2

utilities energyspecial

Research observation — independent review required

Commercial electricity and fuels and commercial or industrial water are listed at seven percent on gross utility income.

Identity or conditions: use location: not home; purchaser use: commercial or industrial water or commercial energy

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross utility income for commercial energy or commercial industrial water
Local interaction: product specific local
Sourcing: special
Evidence required: utility type use category meter service jurisdiction and charge
Effective-window status: current state rate verified local utility windows required
Runtime boundary: utility type use and local component resolver required

Before operational use: encode utility use categories; pin all city utility components; independent review

State authority research source 1 State authority research source 2

telecommunicationsspecial

Research observation — independent review required

Telephone and telegraph gross income is listed at seven percent; communications sourcing and local components require dedicated resolution.

Identity or conditions: subtype: telephone or telegraph service

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross income from telephone or telegraph service
Local interaction: product specific local
Sourcing: special
Evidence required: communications subtype service period sourcing facts and local components
Effective-window status: current state rate verified communications and local windows required
Runtime boundary: communications subtype sourcing and local component resolver required

Before operational use: extract all communications subtypes and sourcing; pin local components; independent review

State authority research source 1 State authority research source 2

shippingunresolved

Research observation — independent review required

Consumer-paid transportation between Mississippi points is taxed at the rate applicable to the property shipped, so shipping cannot use one hardcoded rate.

Identity or conditions: subtype: intrastate TPP transport paid directly by consumer

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
Taxable base: transportation charge uses rate of property shipped
Local interaction: unresolved
Sourcing: mixed
Evidence required: shipment endpoints direct payer property identity and underlying product rate
Effective-window status: rate linkage verified complete shipping scope and product windows required
Runtime boundary: underlying product rate and intrastate transport resolver required

Before operational use: encode transportation scope and payer rule; link to independently resolved product rate; independent review

State authority research source 1 State authority research source 2

admissionspecial

Research observation — independent review required

Admissions to amusements are generally taxed at seven percent, subject to special venue treatment.

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross income received as amusement admission
Local interaction: product specific local
Sourcing: standard situs
Evidence required: admission activity venue operator location and price
Effective-window status: current general admission rate verified special venue windows required
Runtime boundary: admission activity venue and local levy resolver required

Before operational use: encode complete amusement and exclusion matrix; pin effective history; independent review

State authority research source

admissionreduced

Research observation — independent review required

Qualifying admissions in publicly owned enclosed coliseums and auditoriums are listed at three percent, excluding college or university athletic contests and livestock facilities.

Identity or conditions: subtype: public coliseum auditorium noncollege nonlivestock

Treatment: included in base
Rate application: special rate required
Rate class: reduced
State rate: 3%
Taxable base: gross income received as qualifying public venue admission
Local interaction: product specific local
Sourcing: standard situs
Evidence required: public ownership enclosed venue event type and admission price
Effective-window status: current reduced rate verified event exclusions and history required
Runtime boundary: venue ownership and event exclusion resolver required

Before operational use: encode venue and event exclusions; pin effective history; independent review

State authority research source

servicespecial

Research observation — independent review required

Mississippi taxes a specific enumerated list of repair installation parking storage cable pest-control and other business services at seven percent; this does not authorize a generic-service rule.

Identity or conditions: subtype: statutorily enumerated miscellaneous business service

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross income of enumerated business service
Local interaction: product specific local
Sourcing: special
Evidence required: exact enumerated service subtype charge location and local levy
Effective-window status: current enumerated rate verified complete service semantics required
Runtime boundary: closed enumerated service classifier and local levy resolver required

Before operational use: map every enumerated service to identity classes; encode service-specific bases and exclusions; independent review

State authority research source 1 State authority research source 2

professional serviceunresolved

Research observation — independent review required

The official sources tax various specifically listed services and certain labor, but do not establish that every professional service is taxable.

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
Taxable base: professional service requires specific statutory or regulatory enumeration
Local interaction: unresolved
Sourcing: unresolved
Evidence required: exact service identity contract components and governing authority
Effective-window status: generic service not authorized complete enumeration required
Runtime boundary: professional service semantic and authority resolver required

Before operational use: complete enumerated and excluded service matrix; independent review

State authority research source 1 State authority research source 2 State authority research source 3

prewritten softwarespecial

Research observation — independent review required

Canned software and associated installation maintenance upgrades and training are taxable, and computer software sales and services are listed at the regular seven-percent rate.

Identity or conditions: software origin: prewritten; qualifying use: first use in Mississippi

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross income from computer program or software sale and service
Local interaction: product specific local
Sourcing: destination
Evidence required: software origin transfer method first use destination license and charge
Effective-window status: current taxability verified complete software windows required
Runtime boundary: software origin transfer first use and local levy resolver required

Before operational use: encode bundled and standalone software components; pin effective history; independent review

State authority research source 1 State authority research source 2 State authority research source 3

custom softwarespecial

Research observation — independent review required

The current DOR FAQ expressly treats custom software gross income license fees maintenance and web-page creation as taxable at the regular retail rate.

Identity or conditions: software origin: custom; qualifying use: first use in Mississippi

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross income from custom computer program or software service
Local interaction: product specific local
Sourcing: destination
Evidence required: custom origin first use destination license service components and charge
Effective-window status: current taxability verified complete custom software windows required
Runtime boundary: custom software first use components and local levy resolver required

Before operational use: encode custom deliverable and service boundaries; pin effective history; independent review

State authority research source 1 State authority research source 2

software maintenancespecial

Research observation — independent review required

Software maintenance and license income is taxable, including maintenance bundled with canned software, but contract components still require semantic separation.

Identity or conditions: qualifying use: first use in Mississippi

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross income from software maintenance or license service
Local interaction: product specific local
Sourcing: destination
Evidence required: maintenance content contract requirement first use destination and charge
Effective-window status: current taxability verified component and contract windows required
Runtime boundary: maintenance content contract and first use resolver required

Before operational use: encode maintenance content and optionality; pin effective history; independent review

State authority research source 1 State authority research source 2

saasunresolved

Research observation — independent review required

Mississippi taxes computer software sales and services, but the pinned general sources do not independently resolve every hosted remote-access arrangement as SaaS.

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
Taxable base: remote access software boundary not resolved by current general guidance
Local interaction: unresolved
Sourcing: unresolved
Evidence required: remote access hosted functionality license rights first use and user locations
Effective-window status: software services taxability verified remote access boundary requires specific authority
Runtime boundary: hosted software versus taxable software service and sourcing resolver required

Before operational use: obtain remote-access-specific authority; encode user and first-use sourcing; independent review

State authority research source 1 State authority research source 2

rentalspecial

Research observation — independent review required

Tangible personal property rentals are taxed on total gross proceeds at the rate that applies to the sale of like property, so no single rental rate is authorized.

Identity or conditions: subtype: tangible personal property other than short term light vehicle

Treatment: included in base
Rate application: special rate required
Rate class: special
Taxable base: total gross proceeds at rate applicable to like property sale
Local interaction: product specific local
Sourcing: special
Evidence required: rented product identity use location term total charge and like property rate
Effective-window status: rate linkage verified complete product and local windows required
Runtime boundary: rented product like sale rate use location and local resolver required

Before operational use: link every rental subtype to like-property rate; encode use location and components; independent review

State authority research source 1 State authority research source 2 State authority research source 3

rentalunresolved

Research observation — independent review required

A rental of a vehicle at or below ten thousand pounds for thirty days or less carries a six-percent rental tax in addition to the five-percent vehicle sales-tax component; the components must not be flattened into one hardcoded rate.

Identity or conditions: maximum rental days: 30; rented product: motor vehicle 10000 pounds or less

Treatment: unresolved
Rate application: special rate required
Rate class: unresolved
Taxable base: five percent vehicle sales component plus separate six percent short term rental component
Local interaction: product specific local
Sourcing: special
Evidence required: vehicle weight rental term total charge use location and each tax component
Effective-window status: current two component rates verified complete windows required
Runtime boundary: separate vehicle sales and short term rental component resolver required

Before operational use: implement separate rate-component calculation and provenance; pin effective histories and local interactions; independent review

State authority research source 1 State authority research source 2

lodgingspecial

Research observation — independent review required

Lodging businesses are in the seven-percent enumerated-business base, and numerous local tourism levies apply with different lodging definitions room-count thresholds effective dates and repeal dates.

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross income from hotel motel tourist court camp or trailer park plus local levies
Local interaction: product specific local
Sourcing: standard situs
Evidence required: lodging type property jurisdiction room count stay term charge and local thresholds
Effective-window status: state rate verified current local table requires complete semantic windows
Runtime boundary: lodging type room count term and local tourism effective repeal resolver required

Before operational use: extract every current lodging levy; encode property and stay thresholds; independent review

State authority research source 1 State authority research source 2

prescription drug humanno rate

Research observation — independent review required

Retail prescription medicines and drugs legally dispensed by a licensed pharmacist on practitioner authority are exempt.

Identity or conditions: intended user: human; prescription status: prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: retail prescription medicine or drug exempt
Local interaction: no local rate
Sourcing: standard situs
Evidence required: human drug identity legal prescription and licensed dispensing
Effective-window status: current exemption verified start not pinned
Runtime boundary: prescription and licensed dispensing evidence required

Before operational use: pin exemption effective history; encode dispensing evidence; independent review

State authority research source 1 State authority research source 2

otc drug humanspecial

Research observation — independent review required

All over-the-counter medications are taxable at the ordinary retail rate even when a physician provides a prescription for the item.

Identity or conditions: intended user: human; prescription status: nonprescription

Treatment: included in base
Rate application: special rate required
Rate class: special
State rate: 7%
Taxable base: gross proceeds of over the counter medication sale
Local interaction: product specific local
Sourcing: standard situs
Evidence required: drug identity nonprescription status price and local levy
Effective-window status: current taxability verified start and local windows required
Runtime boundary: nonprescription drug boundary and local resolver required

Before operational use: encode OTC product boundary; pin effective history; independent review

State authority research source 1 State authority research source 2

durable medical equipmentno rate

Research observation — independent review required

Eligible home medical equipment supplies prosthetics orthotics hearing devices prescription eyeglasses and oxygen are exempt on the total price when medically ordered and paid in part or total by Medicare or Medicaid.

Identity or conditions: purchaser status: Medicare or Medicaid payment in part or total; required certificate: licensed physician order or prescription

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying home medical equipment or supply total sales price exempt
Local interaction: no local rate
Sourcing: standard situs
Evidence required: Title XVIII or XIX eligibility physician order medical purpose and program payment
Effective-window status: current exemption verified start and eligible item list required
Runtime boundary: Medicare Medicaid eligibility payment and prescription resolver required

Before operational use: pin eligible Title XVIII and XIX item sets; encode payment and prescription proof; independent review

State authority research source 1 State authority research source 2

manufacturing inputno rate

Research observation — independent review required

Qualifying raw materials catalysts processing chemicals and welding gases used by manufacturers in products for sale or rental are exempt, with specified fuel limitations.

Identity or conditions: qualifying use: manufacturing raw material catalyst chemical welding gas

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying manufacturing material consumed in product for sale or rental exempt
Local interaction: no local rate
Sourcing: standard situs
Evidence required: material identity direct manufacturing use product for sale or rental and fuel exclusion
Effective-window status: current exemption verified scope and start require review
Runtime boundary: direct manufacturing use material and fuel exclusion resolver required

Before operational use: encode complete direct-use and fuel exclusions; pin effective history; independent review

State authority research source 1 State authority research source 2

resaleno rate

Research observation — independent review required

Inventory purchased for resale may be acquired tax-free, but use tax becomes due when inventory is withdrawn for personal or business use.

Identity or conditions: purchaser use: inventory for resale

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: inventory purchased for resale excluded until withdrawn for use
Local interaction: no local rate
Sourcing: standard situs
Evidence required: valid sales tax permit resale purpose inventory lineage and withdrawal status
Effective-window status: current resale rule verified start and documentation windows required
Runtime boundary: permit resale intent inventory withdrawal and use tax resolver required

Before operational use: encode permit and resale documentation; link later withdrawal to use tax; independent review

State authority research source 1 State authority research source 2

general tangible personal propertyno rate

Research observation — independent review required

Direct sales to the United States Mississippi and its counties and municipalities are exempt, but the published exemptions do not apply to contractor tax.

Identity or conditions: purchaser status: United States Mississippi county or municipality; sale context: direct government sale not contractor tax

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: qualifying direct government sale exempt
Local interaction: no local rate
Sourcing: standard situs
Evidence required: government entity identity direct purchase payment and non contractor context
Effective-window status: current exemption verified entity and contractor boundaries required
Runtime boundary: government entity direct purchase and contractor tax boundary required

Before operational use: encode entity and direct-purchase proof; preserve contractor-tax boundary; independent review

State authority research source 1 State authority research source 2

prewritten softwareno rate

Research observation — independent review required

Software or software services transmitted over the Internet are exempt when sent to a destination outside Mississippi and first used outside Mississippi.

Identity or conditions: software origin: prewritten; transfer method: electronic; qualifying use: Internet transmission and first use outside Mississippi

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: Internet transmitted software or service first used outside state exempt
Local interaction: no local rate
Sourcing: destination
Evidence required: electronic transmission destination first use outside state and user scope
Effective-window status: current exemption verified start and multiuser allocation required
Runtime boundary: transmission first use destination and multiuser allocation resolver required

Before operational use: encode first-use and multiuser allocation proof; pin effective history; independent review

State authority research source 1 State authority research source 2

general tangible personal propertyno rate

Research observation — independent review required

No Mississippi sales tax is due when the seller is required as a condition of sale to ship or deliver directly outside the state and retains the sales slip and shipping invoice.

Identity or conditions: sale context: seller required direct delivery outside Mississippi

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: seller required direct out of state delivery excluded
Local interaction: no local rate
Sourcing: destination
Evidence required: sales slip shipping invoice contractual delivery requirement and out of state destination
Effective-window status: current interstate rule verified start and documentation windows required
Runtime boundary: contractual delivery and shipping document validation required

Before operational use: encode contractual shipment evidence; pin effective history; independent review

State authority research source 1 State authority research source 2

A temporary rule is still a real rule

Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks—not simply turn off tax for an entire state.

Working with 72-010

The principal repository-tracked return is 72-010. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

How to file Mississippi sales tax: 2026 due dates, frequencies, and forms →

Paper filing posture: taxpayer specific
Account data required: state tax account number, filing frequency

Repository-verified workflow outputs

Worksheet for portal entryPortal upload file

Collected by a marketplace does not mean invisible

Marketplace reporting is handled conservatively; the applicable current rule and account posture must be established before a seller return is changed.

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

Mississippi Sales Tax Permit (used in lieu of resale certificates)

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

State-specific knowledge, carried into the workflow

Prophit currently structures Mississippi transaction data for worksheet for portal entry, portal upload file. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked41 treatment records across 25 product families

Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence

Workflow outputAvailableWorksheet for portal entry, Portal upload file

Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of August 22, 2026

What people ask about Mississippi sales tax

How Mississippi's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

A temporary rule is still a real rule

Working with 72-010

Collected by a marketplace does not mean invisible

Mississippi Sales Tax Permit (used in lieu of resale certificates)

State-specific knowledge, carried into the workflow

Start with the authority

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