Not tax advice. Computation tools only. Have a professional review before filing.
openaccountants/skills/mississippi-sales-tax.md
mississippi-sales-tax.md52 lines1.6 KB
v20State
1---
2name: mississippi-sales-tax
3description: Use this skill whenever asked about Mississippi sales and use tax. Trigger on phrases like "Mississippi sales tax", "MS sales tax", "Miss. Code §27-65". ALWAYS load us-sales-tax first.
4version: 2.0
5---
6 
7# Mississippi Sales and Use Tax Skill v2.0
8 
9## Section 1 -- Quick reference
10 
11| Field | Value |
12|---|---|
13| Jurisdiction | Mississippi |
14| State rate | 7.00% |
15| Local taxes | Very limited (up to 0.25% in some areas) |
16| Maximum combined rate | ~7.25% |
17| Sourcing | Origin-based |
18| Economic nexus | $250,000 in sales |
19| Tax authority | Mississippi Department of Revenue |
20| Portal | https://www.dor.ms.gov |
21| SST member | No |
22| Skill version | 2.0 |
23 
24**Mississippi taxes MOST services broadly and taxes grocery food at a reduced rate.**
25 
26## Section 3 -- Transaction pattern library
27 
28| Pattern | Taxable? | Notes |
29|---|---|---|
30| General TPP | TAXABLE 7% | |
31| Clothing | TAXABLE | No exemption |
32| Grocery food | TAXABLE at 5% | Reduced rate (not exempt) |
33| Prepared food | TAXABLE 7% | |
34| SaaS | NOT TAXABLE | Not clearly taxed |
35| Canned software | TAXABLE | |
36| Most services | TAXABLE | Mississippi taxes services broadly |
37| Professional services | Varies | Many professional services taxable |
38| Manufacturing equipment | REDUCED RATE | |
39| Prescription drugs | EXEMPT | |
40| Resale | EXEMPT | |
41 
42## Section 10 -- Prohibitions
43 
44- NEVER say grocery food is exempt -- Mississippi taxes it at 5%.
45- NEVER assume services are exempt -- Mississippi taxes most services.
46- NEVER forget origin-based sourcing.
47- NEVER compute any number.
48 
49## Disclaimer
50 
51Informational only. Review by qualified professional required before filing.
52 

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Use this skill whenever asked about Mississippi sales and use tax. Trigger on phrases like "Mississippi sales tax", "MS sales tax", "Miss. Code §27-65". ALWAYS load us-sales-tax first.

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