Southeast · MS
Mississippi Sales Tax Guide
State sales tax with selected local and industry-specific additions
What people ask about Mississippi sales tax
Does 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.
What 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.
What 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.
How 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.
What 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.
Does 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.
What 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.
How 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.
What 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.
What 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 tax 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.
Rates and sourcing
The general retail rate is 7%. Manufacturers, contractors, utilities, automobiles, farm equipment, and tourism transactions can use specialized rates or bases.
Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding should not silently substitute for the jurisdiction rule that controls the transaction.
Product and transaction wrinkles
Product identity should be established before a rate is selected. Examples include:
- manufacturing machinery can use a reduced rate
- contractor tax applies on specified construction contracts
- local tourism taxes are product- and jurisdiction-specific
These examples are not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.
Product-treatment research coverage
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.
41 treatment records across 25 product families.
Examples of researched product families
- candy
- rental
- soft drink
- utilities energy
- admission
- grocery
Explore all 41 Mississippi research records
general tangible personal property
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
grocery
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 food
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
grocery
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
candy
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
candy
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
candy
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
candy
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 drink
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 drink
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 drink
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 input
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
vehicle
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
vehicle
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
rental
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
vending food
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
construction service
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 energy
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 energy
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 energy
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
telecommunications
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
shipping
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
admission
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
admission
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
service
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 service
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 software
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 software
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 maintenance
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
saas
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
rental
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
rental
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
lodging
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 human
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 human
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 equipment
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 input
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
resale
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 property
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 software
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 property
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
Sales-tax holiday research
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.
Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks.
Returns and filing workflows
The principal repository-tracked return is 72-010. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
- Paper filing posture: taxpayer specific
- Account data required: state tax account number, filing frequency
Repository-verified workflow outputs
- Worksheet for portal entry
- Portal upload file
Marketplace-facilitated sales
Marketplace reporting is handled conservatively; the applicable current rule and account posture must be established before a seller return is changed.
Registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately.
Exemption documentation
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.
A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population.
How Prophit supports the work
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.
- Research coverage — Inventory tracked: 41 treatment records across 25 product families
- Jurisdiction logic — Evidence-gated: State, local, sourcing, and special-regime facts require current situs evidence
- Workflow output — Available: Worksheet for portal entry, Portal upload file
- Direct transmission — Authority-gated: Not represented by this public guide as authorized or available
Product availability varies by jurisdiction and customer configuration. Workflow support does not establish registration, filing authority, credentials, agency acceptance, or tax advice.
Official and reviewed sources
Rules change. Confirm the current source and effective period before acting.
- Mississippi official rate or boundary source
- Mississippi official rate or boundary source
- Mississippi sales-tax holiday guidance
- Mississippi tax authority or filing guidance
- Mississippi tax authority or filing guidance
- Mississippi tax authority or filing guidance
- Mississippi tax authority or filing guidance
- Mississippi tax authority or filing guidance