Do I need a sales tax permit in Mississippi?

Every business located in Mississippi that makes retail sales there must hold a sales tax permit before it starts selling. The permit is issued for the location where the business operates. Mississippi calls the registration a Mississippi sales tax permit. For a seller outside Mississippi, the economic nexus threshold is $250,000 in sales in the prior twelve months. Mississippi's own rule sets which sales count toward it and when registration must follow.

Sales tax permit · Mississippi

How to Get a Mississippi Sales Tax Permit

The short answer. In Mississippi, the registration a business must hold before it makes sales subject to Mississippi sales tax is a Mississippi sales tax permit, issued by the Mississippi Department of Revenue. Mississippi charges no fee for the sales tax permit.

Mississippi Sales Tax Permit at a Glance

What Mississippi calls it	Mississippi Sales Tax Permit
Issued by	Mississippi Department of Revenue
How to apply	Not confirmed
Fee	Free
Security deposit or bond	Required in stated cases
Expires	Does not expire (see Renewal)
Several locations	One for each location (see Locations)
Local sales tax	Not confirmed
Threshold for sellers outside the state	$250,000 in sales

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

Who Needs a Mississippi Sales Tax Permit

Every business located in Mississippi that makes retail sales there must hold a sales tax permit before it starts selling. The permit is issued for the location where the business operates.

For a seller outside Mississippi, the economic nexus threshold is $250,000 in sales in the prior twelve months. Mississippi's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the Mississippi Department of Revenue. Go to Mississippi's registration page.

What It Costs

Mississippi charges no fee for the sales tax permit.

Mississippi requires security, such as a bond or deposit, in stated cases. A business operating from a home or from a temporary location (a lease under 90 days) must post a cash or surety bond covering its estimated tax for six months before the permit is issued. The Commissioner can also require a bond in other cases, such as a history of late filing or payment.

Does It Expire?

The sales tax permit does not expire. It stays valid as long as the holder continues in the same business at the same location. A move, even across the street, may require a new permit.

More Than One Location

A business needs a separate sales tax permit for each place of business in Mississippi. One business keeps a single sales tax account number, but each location has its own permit.

Local Sales Taxes in Mississippi

We have not confirmed whether any local sales tax in Mississippi needs its own registration; check with the Mississippi Department of Revenue.

Worth Knowing in Mississippi

A seller with no place of business in Mississippi registers for a seller's use tax permit rather than a sales tax permit.

More for Mississippi Businesses

Mississippi resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Mississippi LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Mississippi, for selling only through a marketplace.

Frequently Asked Questions

: Every business located in Mississippi that makes retail sales there must hold a sales tax permit before it starts selling. The permit is issued for the location where the business operates. Mississippi calls the registration a Mississippi sales tax permit. For a seller outside Mississippi, the economic nexus threshold is $250,000 in sales in the prior twelve months. Mississippi's own rule sets which sales count toward it and when registration must follow.
: Mississippi charges no fee for the sales tax permit. Mississippi requires security, such as a bond or deposit, in stated cases. A business operating from a home or from a temporary location (a lease under 90 days) must post a cash or surety bond covering its estimated tax for six months before the permit is issued. The Commissioner can also require a bond in other cases, such as a history of late filing or payment.
: The sales tax permit does not expire. It stays valid as long as the holder continues in the same business at the same location. A move, even across the street, may require a new permit.
: A business needs a separate sales tax permit for each place of business in Mississippi. One business keeps a single sales tax account number, but each location has its own permit.
: We have not confirmed whether any local sales tax in Mississippi needs its own registration; 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 law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

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.

dor.ms.gov/business/sales-use-tax/mississippi-sales-and-use-taxesMississippi DOR, Mississippi Sales and Use Taxes
dor.ms.gov/business/sales-use-tax/registration-information-sales-and-use-tax-applicantsMississippi DOR, Registration Information for Sales and Use Tax Applicants
dor.ms.gov/business/business-tax-frequently-asked-questionsMississippi DOR, Business Tax Frequently Asked Questions
sos.ms.gov/adminsearch/ACCode/00000159c.pdf35 Miss. Admin. Code Pt. IV, Sales and Use Tax (R. 1.03 Sales Tax Bonds; R. 3.09 Out of State Sales into the State) (archived copy)

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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.