Mississippi Sales Tax Guide for E-commerce Sellers

Rate structure

Mississippi's state rate is 7%; the combined state + local rate ranges from 7–8%. Sourcing: Destination.

COMPONENTRATENOTES

State rate7%Mississippi TAP general statewide rate

Local taxes7–8%State 7% (remote sellers file Use Tax code 77); Jackson and Tupelo add small local levies.

ReturnUse Tax ReturnUse Tax Return (code 77 Seller's Use, flat 7%, direct sales only)

Economic nexus threshold

You must register and collect once your Mississippi sales reach $250,000, measured over the preceding 12 months. There is no transaction-count threshold. MKT: Marketplace sales excluded from the remote-seller threshold. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Mississippi as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

Mississippi TAP assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Mississippi: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 10% of tax due plus interest.

Marketplace facilitator rules

Since July 2020, marketplace facilitators (Amazon, eBay, Walmart, Etsy, TikTok Shop) collect and remit Mississippi tax on your marketplace sales. How Mississippi treats them:

Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?Not reportedNot reported — report direct sales only.

Direct salesYou collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Mississippi Dept. of Revenue when in doubt.

Filing portal & AutoFile

Mississippi returns are filed through tap.dor.ms.gov/_. Login verification: May require verification. SalesTax50 AutoFile prepares the Use Tax Return from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Mississippi permit if I only sell on Amazon?

If you exceed the $250,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Mississippi warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your Mississippi TAP return — SalesTax50 separates them automatically.

What about WooCommerce and Etsy?

Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your Mississippi TAP return.

Does SalesTax50 file Mississippi returns automatically?

Yes — AutoFile prepares your Use Tax Return from imported sales; you approve every return before it is submitted, and setting up your existing Mississippi permit is included at no extra charge.

Marketplace sales?

Mississippi excludes marketplace-facilitated sales from the remote seller's return; report direct sales only.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Mississippi Dept. of Revenue before relying on them.

Let AutoFile handle your Mississippi returns

Prepared and checked for you — you approve before anything is filed.

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