# mississippi-sales-tax

## Section 1 -- Quick reference

**Quick reference**

| Field | Value |
| --- | --- |
| Jurisdiction | Mississippi |
| State rate | 7.00% |
| Local taxes | Very limited (up to 0.25% in some areas) |
| Maximum combined rate | ~7.25% |
| Sourcing | Origin-based |
| Economic nexus | $250,000 in sales |
| Tax authority | Mississippi Department of Revenue |
| Portal | https://www.dor.ms.gov |
| SST member | No |
| Skill version | 2.0 |

**Mississippi taxes MOST services broadly and taxes grocery food at a reduced rate.**

## Section 3 -- Transaction pattern library

**Transaction pattern library**

| Pattern | Taxable? | Notes |
| --- | --- | --- |
| General TPP | TAXABLE 7% |  |
| Clothing | TAXABLE | No exemption |
| Grocery food | TAXABLE at 5% | Reduced rate (not exempt) |
| Prepared food | TAXABLE 7% |  |
| SaaS | NOT TAXABLE | Not clearly taxed |
| Canned software | TAXABLE |  |
| Most services | TAXABLE | Mississippi taxes services broadly |
| Professional services | Varies | Many professional services taxable |
| Manufacturing equipment | REDUCED RATE |  |
| Prescription drugs | EXEMPT |  |
| Resale | EXEMPT |  |

## Section 10 -- Prohibitions

- **Prohibition - grocery food exemption claim** — NEVER say grocery food is exempt -- Mississippi taxes it at 5%.
- **Prohibition - services exemption assumption** — NEVER assume services are exempt -- Mississippi taxes most services.
- **Prohibition - sourcing rule** — NEVER forget origin-based sourcing.
- **Prohibition - computation** — NEVER compute any number.

## Disclaimer

Informational only. Review by qualified professional required before filing.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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