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Sales & Use Tax

All tangible personal property sold within the state is considered taxable unless specifically exempted or assigned a reduced rate by state law, as defined in Section 27-65-17 of the Mississippi Code. Similarly, companies doing business in Mississippi that bring tangible personal property into Mississippi are required to pay use tax on that property, as levied in Section 27-67-5 of the Mississippi Code.

Some services are also subject to sales tax in Mississippi, as listed in Section 27-65-23 of the Mississippi Code. Examples of taxable services include software sales and service, repairs of tangible personal property, and renting or leasing tangible personal property

The regular retail sales and use tax rate on goods and services is 7%, but the law does allow for a reduced rate for manufacturing machinery, equipment, and industrial purposes of 1.5%. Sales tax on automobiles in Mississippi is 5%, with truck-tractors and semi-trailers taxed at 3%.

For commercial construction in Mississippi, there is a contractor’s tax assessed on the construction of commercial real property that is calculated as 3.5% of the contractor’s gross receipts from the construction. The contractor’s tax has no exemptions, and the contractor is allowed to purchase all component building materials exempt from sales tax.

Exemptions from Mississippi Sales and Use Tax

September 8, 2017
Baptist Memorial Health Care opening a 250 employee business office in downtown Jackson

Baptist Memorial Health Care announced Thursday plans to establish a regional business office in the Regions Plaza building in downtown Jackson.

Baptist will lease four floors at 210 E. Capitol St. occupying a total of 41,000 square feet of space that will house 250 employees.

July 19, 2017
Multicraft International celebrates New Division Opening - Creates 50 Jobs

Officials from Multicraft International, state and local leaders recently celebrated the grand opening of the company's new division, Multicraft Ventures, LLC, in Pelahatchie. The project is a $2 million corporate investment and creates 50 jobs.


July 17, 2017
Global Automotive Supplier Calsonic Kansei Expands in Madison

Gov. Phil Bryant and officials from global automotive supplier Calsonic Kansei announced the company’s expansion in Madison. The $16.33 million corporate investment creates 98 new jobs.

“Mississippi’s outstanding reputation in the automotive industry is known worldwide,” Gov. Bryant said. “Calsonic Kansei’s addition of so many new jobs in Madison once again puts our state on the global stage. The expansion proves we have the workforce and business climate to ensure industry leaders like Calsonic enjoy years of success in Mississippi.”

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