How to compute Mississippi Sales Tax for Mississippi, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
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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 |
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 | |
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.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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 |
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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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Depends on
Other Mississippi computations in the OpenAccountants Tax Library.
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