Mississippi Sales Tax Guide & Nexus Calculator (2026)

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

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

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Gross Revenue (USD)

$

Total Transactions (not required)

Enter your trailing 12-month revenue to calculate nexus status.

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

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

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

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

Mississippi is not an SST member. Register directly with the Department of Revenue.

1. Go to the Mississippi TAP (Taxpayer Access Point): tap.dor.ms.gov
2. Create an account and register for a Sales Tax Permit
3. Provide EIN and business information
4. You will receive a Mississippi Sales Tax Permit number

Registration is free.

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

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

$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.

Related Guides

• US Sales Tax Overview
• State Sales Tax Index — All 50 States
• Stripe Tax for Digital Goods and SaaS
• Foreign Sellers Guide to US Sales Tax
• US Sales Tax Compliance Checklist