Mississippi Sales Tax Registration

In Mississippi it is called the Sales Tax Permit. The Mississippi Department of Revenue issues it.

Who has to register in Mississippi, how to apply, what it costs, how long it takes, and what you file once you have it.

Mississippi sales tax registration at a glance

What it is called: Sales Tax Permit; Full name: Sales Tax Permit (in-state sellers); Seller's Use Tax Permit (out-of-state sellers). Number issued: Mississippi sales tax permit / account number.
Who issues it: Mississippi Department of Revenue; Apply online through Taxpayer Access Point (TAP).
State fee: No state fee; No fee to obtain a sales tax permit. A bond may be required depending on the business or the applicant's history; businesses with no permanent place of business in Mississippi must post a bond covering twice the estimated tax for three months.
Processing time: No firm estimate; Processing time depends on how complete the application is and whether the applicant owes existing taxes. Once the application is reviewed and approved, MDOR says the permit should arrive by mail within 2 weeks. A business may not start selling before it has the permit.
Remote seller threshold: $250,000 in sales; Measurement period: any 12 consecutive months. In effect since July 1, 2018.
Filing frequency: Monthly or quarterly; Generally, a retailer with average liability of $300 or more a month files monthly; smaller retailers may file quarterly. MDOR reviews accounts every year and adjusts frequencies.
State rate: 7%; Only two city sales taxes: Tupelo adds 0.25% and Jackson adds 1% on certain sales. Many cities and counties levy tourism and economic development taxes on hotels, restaurants and bars. Groceries are taxed at 5% since July 1, 2025.

How to register in Mississippi

Where to apply: Apply online with the Mississippi Department of Revenue. Taxpayer Access Point (TAP)
What you need: SSNs of corporate officers are required on the application. Past-due sales tax must be paid or a bond posted before a new permit is issued.
What the application covers: Sales tax, seller's use tax, consumer use tax, withholding tax and contractor's tax.
How long it takes: Processing time depends on how complete the application is and whether the applicant owes existing taxes. Once the application is reviewed and approved, MDOR says the permit should arrive by mail within 2 weeks. A business may not start selling before it has the permit.
What it costs: No fee to obtain a sales tax permit. A bond may be required depending on the business or the applicant's history; businesses with no permanent place of business in Mississippi must post a bond covering twice the estimated tax for three months.
Renewal: No renewal is described. Permits are location-specific and not transferable; they can be revoked for failure to file or pay.

After you register

How often you file: Monthly or quarterly (annual by assignment). Generally, a retailer with average liability of $300 or more a month files monthly; smaller retailers may file quarterly. MDOR reviews accounts every year and adjusts frequencies.
Due date: 20th of the month after the period.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 7%. Only two city sales taxes: Tupelo adds 0.25% and Jackson adds 1% on certain sales. Many cities and counties levy tourism and economic development taxes on hotels, restaurants and bars. Groceries are taxed at 5% since July 1, 2025. Sourcing: origin for local city taxes (applies to sales made from businesses inside the city limits).
Late returns: Deficient or delinquent tax from negligence or noncompliance may draw a 10% penalty, interest of 0.5% a month, or both. The 2% timely-filing discount (up to $50) is lost.

Mississippi rules in plain English

In Mississippi, in-state sellers need a Sales Tax Permit, and out-of-state sellers need a Seller's Use Tax Permit. The Mississippi Department of Revenue (MDOR) issues both. You apply online through the Taxpayer Access Point (TAP). There is no fee, but MDOR can require a bond, for example if you have no permanent place of business in the state or a history of late filing. Once your application is approved, the permit should arrive by mail within about two weeks. You may not start selling until you have it. Each business location needs its own permit. Returns are due on the 20th of the month after the period. Most sellers with $300 or more in tax a month file monthly, and smaller sellers may file quarterly. Filing and paying on time earns a 2% discount, up to $50. The state rate is 7%, with 5% on groceries since July 2025. Jackson and Tupelo add small city taxes, and many towns add tourism taxes on hotels and restaurants. Remote sellers must register once Mississippi sales pass $250,000 in any 12 months. The mistake to avoid: skipping returns in slow periods. Every permit holder must file each period, even with zero sales.

Sources: Mississippi Department of Revenue · Taxpayer Access Point (TAP)

More Mississippi facts

Since July 1, 2025, groceries (food and drink eligible for SNAP) are taxed at 5% instead of 7% under House Bill 1 of the 2025 session. Source
Mississippi taxes many services at 7%, including auto repair, electrical and plumbing work, landscaping, pest control, and computer software sales and services. Source
Each business location needs its own permit, even though one legal entity has a single account number; moving even across the street requires an update. Source
Mississippi does not accept blanket exemption certificates; resale purchases are supported by the buyer's MDOR-issued permit or letter. Source
Contractors on non-residential jobs over $10,000 may owe the 3.5% contractor's tax on the contract price. Source

We register you in Mississippi

Answer a few questions about your business. We prepare your Mississippi Sales Tax Permit application, file it with MDOR, and send you the number. $199 per state. Any state fee is separate.

Start my Mississippi registration

Mississippi sales tax registration FAQ

Do I need to register for Mississippi sales tax?

A business with property in Mississippi, or with employees or agents who serve customers or take orders there, has nexus; any company doing taxable work in Mississippi, including out-of-state contractors, must register before the work begins. Sellers with no physical presence must register after $250,000 in sales in Mississippi (measurement period: any 12 consecutive months).

How long does it take to get a Mississippi Sales Tax Permit?

Processing time depends on how complete the application is and whether the applicant owes existing taxes. Once the application is reviewed and approved, MDOR says the permit should arrive by mail within 2 weeks. A business may not start selling before it has the permit.

What does a Mississippi Sales Tax Permit cost?

No fee to obtain a sales tax permit. A bond may be required depending on the business or the applicant's history; businesses with no permanent place of business in Mississippi must post a bond covering twice the estimated tax for three months. Source: Miss. Code 27-65-27. Our fee to prepare and file the application is $199.

When do I file Mississippi sales tax returns?

Filing frequency: monthly or quarterly (annual by assignment). Generally, a retailer with average liability of $300 or more a month files monthly; smaller retailers may file quarterly. MDOR reviews accounts every year and adjusts frequencies. Due date: 20th of the month after the period. File a return every period, even with no sales.

Do I need to register in Mississippi as a remote seller?

Sellers with no physical presence must register after $250,000 in sales in Mississippi (measurement period: any 12 consecutive months). Since July 1, 2020 (HB 379, Mississippi Marketplace Facilitator Act of 2020), a marketplace facilitator with over $250,000 in facilitated sales into Mississippi in any 12-month period must register for a use tax account and collect on facilitated sales (MDOR Notice 72-20-04). Source: MDOR Business Tax FAQ (states effective July 1, 2018); 35 Miss. Admin. Code Pt. IV, R. 3.09.

What happens if I sell in Mississippi without a Mississippi Sales Tax Permit?

It is unlawful to engage or continue in a taxable business without the required permit or after it is revoked; continuing after revocation may bring criminal charges. Source: Miss. Code 27-65-85; Miss. Code 27-65-27; MDOR Business Tax FAQ.

Nearby states

This page summarizes Mississippi sales tax registration 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 2, 2026.