Resale certificate · Mississippi

How to Use the Mississippi Sales Tax Permit

The short answer. The Mississippi Sales Tax Permit lets a business buy goods for resale without paying Mississippi sales tax. The state issues it to registered buyers. Only the certificate the Mississippi Department of Revenue issued is valid. That applies to a buyer registered in Mississippi; the route for a buyer not registered there is set out under Who May Give One.

Resale Certificates in Mississippi at a Glance

What Mississippi calls it	Sales Tax Permit
How you get it	Issued by the state
Documents accepted	The state's certificate; other routes below
Your certificate	Not linked here
Who may give one	Depends on the circumstances
MTC uniform certificate	Not confirmed
Streamlined Sales Tax certificate	Not confirmed
How long it lasts	Does not expire, with conditions
Blanket certificate	Not confirmed
What protects the seller	Not confirmed
Seller keeps it for	Not confirmed
Law	Mississippi law, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Mississippi

Whether a buyer must hold a Mississippi sales tax permit to buy for resale depends on the circumstances. A buyer located in Mississippi must hold a Mississippi sales tax permit and give the supplier a copy. The Department says a business located outside Mississippi that wants to buy for resale tax free registers for a Mississippi seller's use tax permit, but the wholesale rule requires a license only of a dealer located in Mississippi, so an out-of-state buyer should confirm with the Mississippi Department of Revenue.

The Mississippi Department of Revenue issues the Mississippi Sales Tax Permit to a registered buyer, rather than the buyer filling in a form.

Which Documents Are Accepted

Only the certificate the Mississippi Department of Revenue issued is valid. That applies to a buyer registered in Mississippi; the route for a buyer not registered there is set out under Who May Give One.

We have not confirmed whether Mississippi accepts the Multistate Tax Commission's uniform resale certificate; check with the Mississippi Department of Revenue.

We have not confirmed whether Mississippi accepts the Streamlined Sales Tax Certificate of Exemption; check with the Mississippi Department of Revenue.

How Long It Lasts

The Mississippi Sales Tax Permit does not expire. It stays valid as long as you continue in the same business at the same location.

We have not confirmed whether one certificate may cover repeat purchases from the same seller in Mississippi.

For Sellers Who Accept One

We have not confirmed what protects a seller that takes a resale certificate in Mississippi; check with the Mississippi Department of Revenue.

We have not confirmed how long a seller should keep a resale certificate; check with the Mississippi Department of Revenue.

Worth Knowing in Mississippi

The Department says a business buys for resale by giving its supplier its sales tax permit information; we found no state resale certificate form. The supplier keeps a copy of your Mississippi permit on file for your account.

More for Mississippi Businesses

Mississippi's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Mississippi LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Mississippi, for selling through a marketplace.

Frequently Asked Questions

: Mississippi calls it the Sales Tax Permit. The Mississippi Department of Revenue issues the Mississippi Sales Tax Permit to a registered buyer, rather than the buyer filling in a form.
: Whether a buyer must hold a Mississippi sales tax permit to buy for resale depends on the circumstances. A buyer located in Mississippi must hold a Mississippi sales tax permit and give the supplier a copy. The Department says a business located outside Mississippi that wants to buy for resale tax free registers for a Mississippi seller's use tax permit, but the wholesale rule requires a license only of a dealer located in Mississippi, so an out-of-state buyer should confirm with the Mississippi Department of Revenue.
: We have not confirmed whether Mississippi accepts the Multistate Tax Commission's uniform resale certificate; check with the Mississippi Department of Revenue. We have not confirmed whether Mississippi accepts the Streamlined Sales Tax Certificate of Exemption; check with the Mississippi Department of Revenue.
: The Mississippi Sales Tax Permit does not expire. It stays valid as long as you continue in the same business at the same location. We have not confirmed whether one certificate may cover repeat purchases from the same seller in Mississippi.
: We have not confirmed what protects a seller that takes a resale certificate in Mississippi; check with the Mississippi Department of Revenue. We have not confirmed how long a seller should keep a resale certificate; check with the Mississippi Department of Revenue.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Mississippi sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

dor.ms.gov/business/business-tax-frequently-asked-questionsMississippi DOR: Business Tax Frequently Asked Questions
sos.ms.gov/adminsearch/ACCode/00000159c.pdfTitle 35 Mississippi Department of Revenue, Part IV Sales and Use Tax (Subpart 03, Chapter 01 Wholesale Sales) (archived copy)
dor.ms.gov/business/sales-use-tax/mississippi-sales-and-use-taxesMississippi DOR: Mississippi Sales and Use Taxes
Law on resale certificates in Mississippi: 35 Miss. Admin. Code Pt. IV, Subpt. 03, Ch. 01 (Wholesale Sales)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.