Before engaging in any business subject to the Mississippi sales tax, a permit to engage in business (Form 60-007) must be obtained from the State Tax Commission.

 

The ABC Division of the State Tax Commission adminsters permits to sell wine and other alcoholic beverages, with the exception of beer.  A beer license is obtained through the Meridian District office of the Mississippi State Tax Commission.

 

Additional information can be obtained from the following office:

 

Mississippi State Tax Commission

Greenwood District Office

P.O. Drawer D

Greenwood, MS 38935

662-453-1742

Fax: 662-453-7981

 

 

Any entity operating in the state of Mississippi may be liable for taxes and should register with the Department of Revenue. If you have questions, you may call the Department of Revenue at (601) 923-7000, contact us by email, or refer to the Mississippi Tax Structure booklet.

Please complete and mail the Registration Application to the appropriate Department of Revenue district office provided in the instructions. This form may be used to register for Income and Franchise Tax, Withholding Tax, Sales or Use Tax and other taxes. Please complete every section applicable and sign the application. Any questions you may have in completing the application may be directed to the revenue officer in your district.  Once the completed application has been processed, tax report forms and any other necessary information will be mailed to you.

Taxpayers applying for a sales tax permit and who operate a business without a permanent place of business within the state are required to post a cash sales tax bond or an approved surety bond. Please contact a revenue officer in your district for the amount required for the bond.

Employee Leasing Companies applying for a withholding account are required to submit with the application either a cash bond or an approved surety bond. The amount of the bond must equal twice the withholding tax expected to be paid over a three-month period (or six-months of withholding taxes.)

If you are in business as a Petroleum Products distributor, use natural gas or compressed gas in engines or compressors, or operate railroad locomotives, you should register for Petroleum Taxes. Additional information and the registration forms may be located in the Petroleum Tax section.

If you operate trucks or buses with a gross weight exceeding 26,000 lbs., three or more axles, or a truck trailer combination with a gross weight exceeding 26,000 lbs., and Mississippi is your base state you may need an International Fuel Tax Agreement (IFTA) license and decals.

Information concerning registration for Gaming Tax, Beer Tax, or Tobacco Tax may be found in each tax section. Please refer to other tax areas for registration information concerning Insurance Premium Tax, Oil and Gas Severance Tax and other miscellaneous taxes.

 

If a firm employs one or more workers for as many as 20 weeks of the year or pays wages of $1,500.00 in a calendar quarter, it must register and pay unemployment insurance premiums to the following agency: (some categories of labor are not covered under this law.)

 

117 Northside Shopping Center

P.O. Box 1247

Kosciusko, MS 39090

662-289-2621

 

 

Every employer of five or more persons is subject to Mississippi's Workmen's Compensation Act, with certain exceptions for fraternal or religious corporations, state agencies, and other special employers.  Additional information can be obtained at the following office:

 

1428 Lakeland Drive

P.O. Box 5300

Jackson, MS 39216-5300

886-473-6922

 

 

Firms desiring to incorporate under Mississippi law, or out-of-state corporations desiring to qualify to do business in Mississippi, should contact the Secretary of State for the required forms. 

 

Heber Ladner Building

401 Mississippi Street

P.O. Box 136

Jackson, MS 39205

601-359-1350