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In General
§ 27-65-1. Title of chapter - This chapter may be cited as the Mississippi Sales Tax...
§ 27-65-3. Definitions - The words, terms and phrases, when used in this chapter,...
§ 27-65-5. Definitions; "Wholesaler, jobber or distributor"; "Wholesale sales." - "Wholesaler," "jobber" or "distributor" means a person doing a regularly...
§ 27-65-7. Definitions; "Retailer"; "Retail sales." - "Retailer" shall apply to a person making retail sales through...
§ 27-65-11. Definitions; "Manufacturer"; "Manufacturing"; "Remanufacturing"; "Custom"; "Repairs"; "Producer." - "Manufacturer" means one who is exclusively or predominately engaged in...
§ 27-65-13. Tax levied - There is hereby levied and assessed, and shall be collected,...
§ 27-65-17. Selling tangible personal property wholesale and retail - 1. Self-propelled, or 2. Mounted so that it is permanently...
§ 27-65-17.1. Sellers of modular, panelized, and precut homes required to disclose to buyers amount of sales or use tax paid on factory built components of the homes - Sellers of modular homes, panelized homes and precut homes, and...
§ 27-65-19. Public utilities - 1. Use in an enhanced oil recovery project, including, but...
§ 27-65-20. Selling machinery, etc. used in operation of structures, facilities and land acquired and operated pursuant to Chapter 9, Title 59 - Upon every person engaging or continuing within this state in...
§ 27-65-21. Contracting, etc. - 1. The total contract price for the project exceeds the...
§ 27-65-22. Amusements - 1. Which are open to the public and held in...
§ 27-65-23. Miscellaneous businesses - Upon every person engaging or continuing in any of the...
§ 27-65-25. Sales of alcoholic beverages - Upon every person engaging or continuing within this state in...
§ 27-65-31. Seller to collect tax - Any person liable for a privilege tax levied and assessed...
§ 27-65-35. Failure to file return; notice - If no return is made on or before the due...
§ 27-65-39. Penalties for deficient or delinquent return - If any part of the deficient or delinquent tax is...
§ 27-65-40. Effect of state officer's or employee's failure to pay state sales tax - If any officer or employee of the State of Mississippi,...
§ 27-65-41. Tax constitutes a debt - The tax imposed by this chapter or damages assessed or...
§ 27-65-43. Taxpayer must keep records - It shall be the duty of every person taxable under...
§ 27-65-51. Disbursement from treasury to taxpayer - In the event a final judgment is rendered in favor...
§ 27-65-53. Refunds - If the commissioner finds that the taxpayer has overpaid his...
§ 27-65-57. Enrolling a judgment - If any person liable for the payment of sales taxes,...
§ 27-65-59. Warrant for collection of tax - The commissioner may issue a warrant under official seal directed...
§ 27-65-61. Jeopardy assessment and warrant - If the commissioner has cause to believe and believes that...
§ 27-65-63. Execution of warrant by sheriff or special agent; fees - The sheriff or special agent of the Tax Commission, upon...
§ 27-65-65. Commissioner may bid at sales - When any property is offered for sale under the authority...
§ 27-65-67. Alias executions - Whenever any property, personal or real, which is seized and...
§ 27-65-69. Sheriff and special agent not personally liable - Every warrant issued to a sheriff of any county of...
§ 27-65-71. Enforcement not to be enjoined - No injunction shall be awarded by any court or judge...
§ 27-65-73. Sales tax as additional tax; remittances; how made - The tax imposed by this chapter shall be in addition...
§ 27-65-75. Distribution of sales taxes, contractor taxes, motor fuels taxes, and other revenue collected under this chapter - On or before the fifteenth day of each month, the...
§ 27-65-79. Records; preserved - The commissioner shall keep full and accurate records of all...
§ 27-65-81. Returns confidential; release of certain information under certain circumstances - The term "proper judicial order" as used in this section...
§ 27-65-87. Administration of the chapter vested in the Commissioner of Revenue - The administration of this chapter is vested in and shall...
§ 27-65-89. Employees appointed by commissioner - The Commissioner of Revenue of the Department of Revenue shall...
§ 27-65-91. Special agents designated by commissioner; authority - The commissioner shall designate certain special agents appointed hereunder and...
§ 27-65-95. Prior rights or actions not affected by this chapter - Nothing in this chapter shall affect or defeat any distribution,...
§ 27-65-97. Erroneous diversion of collected sales tax monies to municipality with population of 500 or less - Any payment made erroneously by the State Tax Commission, as...
§ 27-65-101. Exemptions; industrial - The tax levied by this chapter shall not apply to...
§ 27-65-103. Exemptions; agricultural - The exemptions from the provisions of this chapter which are...
§ 27-65-105. Exemptions; governmental - The exemption from the provisions of this chapter which are...
§ 27-65-107. Exemptions; utility - The exemptions from the provisions of this chapter which relate...
§ 27-65-109. Exemptions; taxes - The exemptions from the provisions of this chapter which relate...
§ 27-65-111. Exemptions; others - The exemptions from the provisions of this chapter which are...
Tax on Sale of Motor Vehicle by Individual
§ 27-65-201. Tax upon sale or use of motor vehicles - Each tax collector of the several counties shall, on or...
Tribal Tax by Mississippi Band of Choctaw Indians
§ 27-65-211. Definitions - As used in Sections 27-65-211 through 27-65-221, the following terms...
§ 27-65-213. Legislative findings - The Legislature finds that the public interest of both Indians...
§ 27-65-215. Exemption from sales or gross receipts tax - The State of Mississippi hereby relinquishes any jurisdiction it may...
§ 27-65-217. Entry into tax collection agreements - The State Tax Commission may enter into tax collection agreements...
§ 27-65-219. Approval of tax collection agreements - Any tax collection agreement entered into pursuant to Sections 27-65-211...
§ 27-65-221. Duration and renewal of tax collection agreements - Any tax collection agreements between the State Tax Commission and...
Tax on Rental of Motor Vehicles -
Municipal Special Sales Tax
§ 27-65-241. Certain municipalities authorized to impose special sales tax on persons engaging in business in municipality; exemptions; voter approval required before levying tax; authorized use of tax proceeds; establishment of commission; expenditu... - If a commissioner is removed for any of the above...
§ 27-65-243. Exemption of certain businesses from tax imposed in § 27-65-241 - The gross income of businesses engaging or continuing in the...