What is the Mississippi sales tax rate?
The state rate is 7%. Mississippi has very few local sales taxes, so 7% is the rate for most deliveries, and remote sellers collect it as a use tax. Since July 1, 2025, groceries are taxed at 5% instead of 7%.
When does an online seller have to collect in Mississippi?
You must collect if you have a physical presence in Mississippi, such as staff, an office or inventory, or if your sales into Mississippi were more than $250,000 in the previous 12 months. There is no transaction-count test. Guidance differs on whether sales made through marketplaces count towards the figure, so check with the Department of Revenue if marketplace sales would decide the question.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
Mississippi requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register online through the Taxpayer Access Point, the Department of Revenue's portal. There is no fee. Remote sellers register for a seller's use tax account; sellers with a physical presence register for sales tax. Mississippi is not a member of the Streamlined Sales Tax agreement, so you register with the state directly.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into Mississippi against its threshold.
Register before collecting
With the Mississippi tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule Mississippi assigns, including zero returns where required.
How are returns filed?
Returns are filed through the Taxpayer Access Point and are due by the 20th of the month after the period. The Department assigns monthly, quarterly or annual filing based on the tax you collect. A small discount is allowed for filing and paying on time.
See how to file a sales tax return.
Why is the Mississippi threshold worth noting?
Most states set their threshold at $100,000, and several still add a transaction test. Mississippi uses $250,000 and no transaction test, so many small sellers that must collect elsewhere have no duty in Mississippi. The figure is measured over the previous 12 months, not the calendar year, so check it during the year and not only in January.
What does an example look like?
A furniture seller has $180,000 of Mississippi sales in the last 12 months through its own website. It is under $250,000, so it has no economic nexus, although it may already be collecting in states with lower thresholds. When its trailing 12-month sales pass $250,000, it registers through the Taxpayer Access Point and charges 7% on Mississippi orders.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into Mississippi?
We check whether you have Mississippi nexus, register you, and file your Mississippi sales tax returns.
Questions people ask
What is the Mississippi economic nexus threshold?
More than $250,000 of sales into Mississippi in the previous 12 months, with no transaction test.
What is the Mississippi sales tax rate?
7% at state level, with very few local taxes; groceries are taxed at 5%.
How do I register for Mississippi sales tax?
Online through the Department of Revenue's Taxpayer Access Point; there is no fee.
Is Mississippi a Streamlined Sales Tax state?
No. You register with Mississippi directly.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Mississippi Department of Revenue: Sales and use tax
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after October 2, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.