Mississippi Sales Tax Rate 2026: 7% State, 7.06% Avg. Combined
Mississippi’s state sales tax rate is 7%. Cities, counties and special districts add their own rates on top, so the total depends on where the order is delivered. The average combined state and local rate is 7.06%.
| Mississippi sales tax (2026) | Rate |
|---|---|
| State rate | 7% |
| Average local rate | 0.06% |
| Average combined rate | 7.06% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any Mississippi ZIP code with our sales tax calculator.
Mississippi is one of three states with a higher-than-standard economic nexus threshold at $250,000. It also has one of the higher state rates at 7% and taxes digital goods including SaaS. With no local sales taxes, the 7% rate applies uniformly statewide.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 7% |
| Economic Nexus Threshold | $250,000 gross sales (calendar year) |
| Transaction Threshold | None |
| Digital Goods / SaaS | Taxable |
| Typical Filing Frequency | Monthly |
| SST Member | No |
| Registration Portal | tap.dor.ms.gov |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Mississippi’s economic nexus threshold is $250,000 in gross sales into Mississippi during the prior calendar year. This threshold is more than double the standard $100,000 used by most states, meaning smaller remote sellers do not create nexus in Mississippi until reaching that higher level.
Mississippi uses a calendar year lookback (prior year’s sales), not a rolling 12-month window.
Marketplace-facilitated sales (Amazon, Etsy, eBay) count toward the threshold even though those platforms collect and remit on your behalf. There is no transaction count alternative threshold.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Mississippi sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Mississippi 39201
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Collecting sales tax in Mississippi and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Mississippi’s state rate is 7%. Mississippi does not allow local sales taxes. The 7% rate applies uniformly across the entire state.
This statewide uniformity simplifies collection significantly — one rate for all Mississippi orders.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, digital goods (including SaaS), most retail goods.
Exempt: Prescription drugs, most groceries (food for home preparation is exempt from the state 7% rate), qualifying agricultural inputs, industrial machinery.
Grocery exemption: Mississippi exempts most food items intended for home consumption. Prepared food (restaurant meals, fast food) remains taxable at 7%.
Reduced rates for specific categories: Some Mississippi items have reduced rates — for example, farm equipment at 1.5% and manufacturing machinery inputs at 1.5%. These are not relevant to most e-commerce sellers.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Mississippi taxes digital goods and SaaS broadly. The Mississippi Department of Revenue applies sales tax to:
- SaaS — taxable; Mississippi treats remotely accessed software as a taxable service
- Downloaded software — taxable
- Digital content (music, ebooks, streaming services) — taxable
- Online subscriptions for digital products — taxable
Mississippi is a straightforward taxable state for digital sellers. No specific exemptions for SaaS or digital subscriptions.
Registration
Section titled “Registration”Mississippi is not an SST member. Register directly with the Department of Revenue.
- Go to the Mississippi TAP (Taxpayer Access Point): tap.dor.ms.gov
- Create an account and register for a Sales Tax Permit
- Provide EIN and business information
- You will receive a Mississippi Sales Tax Permit number
Registration is free.
Foreign Sellers
Section titled “Foreign Sellers”Mississippi accepts foreign business registrations. A US EIN is required. A Mississippi registered agent is not required for remote seller registration.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $1,200 | Annual |
| $1,200–$12,000 | Quarterly |
| More than $12,000 | Monthly |
Monthly due dates: Returns are due by the 20th of the following month (e.g., January return due February 20).
Returns are filed through TAP. Electronic filing is required for most registered sellers.
Compliance Notes
Section titled “Compliance Notes”$250,000 threshold: Mississippi’s higher threshold means many sellers with moderate US-wide revenue may not create Mississippi nexus. If your total US sales are under $500,000, you may not have crossed Mississippi’s threshold. Verify your Mississippi-specific sales separately.
No local rates: Mississippi’s single statewide rate eliminates local complexity.
Not SST: Mississippi is not an SST member. Multi-state SST registration does not cover Mississippi.
Digital sellers: Mississippi taxes SaaS and digital products. Once you cross $250,000, register and collect on digital revenue.
Marketplace sales count: Your Amazon, Etsy, and eBay sales count toward the $250,000 threshold even though those platforms collect and remit the tax.
Mississippi Sales Tax FAQ
Section titled “Mississippi Sales Tax FAQ”What is the sales tax rate in Mississippi?
Section titled “What is the sales tax rate in Mississippi?”Mississippi’s state sales tax rate is 7%. Local taxes are added on top, and the average combined state and local rate is 7.06% (Tax Foundation, July 2026). The exact rate depends on the delivery address.
What is the Mississippi economic nexus threshold?
Section titled “What is the Mississippi economic nexus threshold?”Remote sellers must register and collect Mississippi sales tax once they make more than $250,000 in gross sales into the state (calendar year). There is no separate transaction-count threshold.
Is SaaS taxable in Mississippi?
Section titled “Is SaaS taxable in Mississippi?”Yes. Mississippi generally taxes SaaS and digital goods. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Mississippi?
Section titled “How often do you file sales tax in Mississippi?”Most sellers file monthly. Mississippi assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.