Mississippi Tax Laws, Rules and Regulations

Mississippi Statutes

The laws administered by the Mississippi Department of Revenue are found on the Mississippi Code at Lexis Publishing.

Proposed Regulations

The following regulations have been proposed by the Mississippi Department of Revenue:

35 Miss. Admin. Code, Part XI, Chapters 01-29: Cannabis Dispensaries (01/03/2025)
- This rule is amended to reflect the internal policy changes regarding changes to the violations and fees table found in Chapter 28. Additionally, the amendments, to reflect changes to the code from SB 2857, set certain application procedures and provide the requisite considerations for who may be considered an agent and officer of a medical cannabis establishment. The changes also delete the weekly limit on the allowable amount of medical cannabis that a resident cardholder may obtain. Also, to align with HB 1158 (2023) the amendment includes language regarding the sale of “topical cannabis products,” and various administrative appeals and procedure changes [APA Filing Notice, Submit Date: 01/03/2025]
- Written comments in response to the proposed Regulation will be accepted until 05:00 p.m. on February 3, 2025. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov

35 Miss. Admin. Code, Part IV, Subpart 7,Chapter 02: Custom Creosoting and Treating, Planing, and Sawing, and Custom Meat Processing (01/13/2025)
- The amendment consists of removing a reference to the Interstate Commerce Commission (I.C.C.) and replacing it with a reference to the Mississippi Public Service Commission. This paragraph reflects that the I.C.C. has been disbanded on the federal level since 1995 and the Mississippi Public Service Commission is the state-level agency that may set the rates considered in 27-65-17(g). The document that amendments this regulation also contains a table of contents, this table is included to update numbering and formatting for all of Part IV [APA Filing Notice, Submit Date: 01/13/2025]
- Written comments in response to the proposed Regulation will be accepted until 05:00 p.m. on February 12, 2025. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov

35 Miss. Admin. Code, Part IV, Subpart 11, Chapter 02: Automobile, Truck and Truck Tractor Dealers (01/13/2025)
- The amendment consists of changes to the wording of the regulation to clarify that the taxable rate discussed is variable and not always the regular rate of 7%. [APA Filing Notice, Submit Date: 01/13/2025]
- Written comments in response to the proposed Regulation will be accepted until 05:00 p.m. on February 12, 2025. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov

35 Miss. Admin. Code, Part IV, Subpart 8, Chapter 02: Agricultural (01/13/2025)
- The amendment consists of changes made to the language regarding the Farmer’s Affidavit and includes new information regarding the Farmer’s Permit. [APA Filing Notice, Submit Date: 01/13/2025]
- Written comments in response to the proposed Regulation will be accepted until 05:00 p.m. on February 12, 2025. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov

Finalized Regulations (Title 35, Mississippi Administrative Code)

After July 1, 2010, any reference to Mississippi State Tax Commission, the State Tax Commission, the Tax Commission and/or commission shall mean Department of Revenue and any reference to the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission, the Chairman of the Tax Commission and/or chairman shall mean Commissioner of Revenue of the Department of Revenue. (refer to § 27-3-4(4) Miss Code Ann.)