State Sales Tax Rates

State Sales Tax Rates Mississippi State Sales Tax 2015

Mississippi Sales Tax 2015
Mississippi State Sales Tax for 2015 Maximum Municipal Sales Tax



What is the Mississippi Sales Tax?

The Mississippi state sales tax is 7%, with a maximum possible sales tax (including local and municipal sales taxes) of 7.25%.

Unlike some other states, Mississippi does not allow local and municipal governments to impose their own sales taxes. The maximum sales tax that can be collected anywhere in Mississippi is 0.25% of the qualifying purchase price.

In addition to the state sales tax, cities and towns in Mississippi may collect an additional "tourism tax" on restaraunt bills and hotel lodging fees to support local projects.

What sales are exempt from the Mississippi Sales Tax?

Mississippi Sales and Use Tax Rates

Many states set special sales tax rates for certain types of goods like groceries or clothes, and may completely exempt certain transactions from state and local sales taxes. Mississippi, however, does not exempt any purchases from state or local sales taxes.

Mississippi does not have special sales tax rates for certain types of purchase, a common practice in many states for goods such as food and clothing.While many other states also collect a special (and often higher) sales tax on prepared and restaraunt food, Mississippi does not have a specific restaraunt sales tax.

Generally, the Mississippi sales tax is collected only from the end consumer, or the end user of the product. Customers buying products in bulk, as a business-to-business transaction, or buying with the intent to resell do not have to pay the Mississippi sales tax if they provide the seller with a Mississippi Sales Tax Exemption Certificate at the time of purchase. Most states will accept the Uniform Sales and Use Tax Certificate for this purpose, which is available from the Multistate Tax Commission here.

Internet Sales Tax, or tax on purchases made over the internet, is currently a gray area in many states' tax codes. While most states can collect sales tax on internet purchases made within the state (the vendor and consumer are both located in Mississippi), taxation of interstate internet transactions is much more complicated.

Currently New York, Rhode Island, North Carolina, Colorado, and Illinois have some form of online sales tax that also handles interstate transactions. For details on how Mississippi handles taxation of online sales, read more about online sales taxes in the United States.


[1] Table of state sales taxes on Wikipedia

[2] Mississippi sales tax information on

[3] Table of state sales, use, and excise taxes by The Tax Foundation

[4] State level taxation resources on,,id=99021,00.html