Mississippi Resale Certificate
Rules, Form & Expiration

Accepted form: No resale certificate form: a copy of your Mississippi sales tax permit. Agency: Mississippi Department of Revenue.

What a Mississippi resale certificate has to say, how long it lasts, and where to get one.

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Mississippi resale certificate rules

Certificate form: No prescribed form; No resale certificate form: a copy of your Mississippi sales tax permit. Rules set by the Mississippi Department of Revenue. Mississippi has no resale certificate form. Give each supplier a copy of your Mississippi sales tax permit, which you can get from TAP.
Issued by: MDOR; The Mississippi Department of Revenue issues it to registered businesses. The buyer gives a copy to each supplier.
Registration number: Mississippi sales tax permit / account number; It appears on the buyer's Mississippi Sales Tax Permit (in-state) or Seller's Use Tax Permit (out-of-state).
MTC uniform certificate: Not accepted; Vendors in Mississippi should be given the state's own certificate.
Streamlined (SST) certificate: Not accepted; Sellers in Mississippi should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Mississippi permit required; Buyers usually need a Mississippi sales tax permit to buy tax-free here.
Blanket certificates: Single purchase only; A separate certificate is expected for each purchase.
Expiration: Permit does not expire; No certificate to expire. The sales tax permit does not expire while the holder stays in the same business at the same location.

Mississippi rules in plain English

Mississippi has no official resale certificate form. The Mississippi Department of Revenue (MDOR) does not accept or use blanket certificates. Instead, a business buying for resale gives its supplier the Mississippi Sales Tax Permit that MDOR issued to it. Out-of-state businesses buying for resale into Mississippi register for a Seller's Use Tax permit. You apply for either permit online through MDOR's Taxpayer Access Point (TAP). The supplier keeps a copy of your permit with its invoices. Each invoice must show the date, both parties' names and addresses, the items and the price. The supplier keeps these records for at least three years. A separate exception applies when you buy goods in Mississippi to resell in another state and you hold a sales tax permit in that state. Sellers can verify permit numbers through TAP. The permit does not need to be renewed while you stay in the same business at the same location. If you take items bought for resale out of inventory for your own use, you owe sales tax on them. A seller without the required records owes tax at the retail rate.

Sources: Mississippi resale certificate guidance · Verify a buyer's number

More Mississippi facts

A business that sells only at wholesale need not register, but to buy wholesale purchases tax-free it must register for a Mississippi sales tax permit (in-state) or Seller's Use Tax permit (out-of-state) and then file returns, even with no taxable sales. Source
Contractors buy component materials tax-free only with a Material Purchase Certificate under Miss. Code Ann. 27-65-21, not a resale document. Source
Wholesale sales of medical cannabis may only be made to licensed cultivators, processors or dispensaries, which must give their sales tax number and ten-digit license number. Source
Food and drink placed in full-service vending machines is taxed at an 8% wholesale rate; all other wholesale sales are exempt. Source
Remote sellers with more than $250,000 in Mississippi sales in a 12-month period must register to collect seller's use tax. Source

What a Mississippi resale certificate must include

The buyer's legal name, business address, and Mississippi sales tax permit / account number.
The seller's name and address.
A description of the property being purchased for resale.
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Mississippi certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue a fresh certificate for each purchase and keep copies for your records.
Expiration: Permit does not expire. Reissue the certificate whenever your permit number, name, or address changes.

Buying inventory in other states?

Mississippi has no resale certificate form. Give each supplier a copy of your Mississippi sales tax permit, which you can get from TAP. For your other states, enter your business once, add each vendor, and download signed certificates. One flat yearly price covers them all.

Start generating certificates Need a Mississippi sales tax permit first?

Mississippi resale certificate FAQ

What form do I use for a Mississippi resale certificate?

No resale certificate form: a copy of your Mississippi sales tax permit. The rules come from the Mississippi Department of Revenue. Mississippi has no resale certificate form. Give each supplier a copy of your Mississippi sales tax permit, which you can get from TAP.

Does Mississippi accept the MTC uniform resale certificate?

No. Mississippi does not accept the MTC uniform certificate, so give Mississippi vendors the state's own certificate.

Can an out-of-state business use a resale certificate in Mississippi?

Limited exception: property bought in Mississippi for resale in another state by a dealer holding a valid sales tax permit (or equivalent) for that state is exempt. Out-of-state businesses that want to buy tax-free for resale into Mississippi register for a Mississippi Seller's Use Tax permit.

Can I give a vendor one blanket resale certificate in Mississippi?

No. Mississippi expects a certificate for each purchase rather than one standing certificate.

How long is a Mississippi resale certificate valid?

No certificate to expire. The sales tax permit does not expire while the holder stays in the same business at the same location.

What happens if I misuse a Mississippi resale certificate?

Items bought tax-free for resale but withdrawn from inventory for use by the owner, employees or others are subject to sales tax, and the cost of goods bought for resale but given away or used must be included in gross sales with tax paid. Deficient or delinquent tax carries penalty and interest.

When can a Mississippi seller rely on a resale certificate?

A wholesale sale is exempt when made in good faith to a retailer that regularly sells that property and is licensed under Miss. Code Ann. 27-65-27 if located in Mississippi. The seller must keep, in chronological order for three years, invoices showing date, vendor and buyer names and addresses, items and price, plus a copy of the buyer's permit or letter ruling. Failing these requirements subjects the seller to the retail rate of tax on those sales. The seller bears the burden of proving a sale is exempt.

How do I verify a Mississippi resale certificate?

Check the buyer's Mississippi sales tax permit / account number with the online lookup from the Mississippi Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Mississippi resale certificate rules for general information and is not tax advice. Confirm current requirements with the Mississippi Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Mississippi Resale Certificate Rules, Form & Expiration