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Business Assistance:
Home-Based & Micro Businesses in Mississippi - FAQ 8

Do I have to collect sales tax?

Prior to any person engaging in any business within Mississippi, a determination must be made as to whether the business to be engaged in will be subject to the provisions of the Mississippi Sales Tax Law.

All sales in the State of Mississippi are subject to the regular retail rate of sales tax (7%) unless the laws and statutes specifically exempt the items or specifically allow tax to be computed using a reduced rate. The tax is based on gross proceeds of sales or gross income depending on the type of business done. Refer to the summary of Mississippi Sales Tax Rates and the Mississippi Sales Tax Rules for specific information or contact the Mississippi State Tax Commission at 601/923-7000.