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House Bill 1668 of the 2023 Legislative Session was signed into law on March 27, 2023. This bill amended Miss. Code Ann. Section 27-7-26 by revising the method by which a partnership, S corporation or other similar pass-through entity may elect to become an “electing pass-through entity” for state income tax purposes, and provided that any additional income tax credits generated by the electing pass-through entity shall be passed through to the owners on a pro rata basis and that any excess credit may be carried forward as an overpayment or refunded. Limitations applicable to credits generated by the electing pass-through entity shall apply at the owner, member, partner or shareholder level. This bill is effective from and after January 1, 2023 and applies to any income tax return with an original due date on or after January 1, 2023.

Notice 80-23-002: Updated Guidance on Pass-Through Entity Election

Electing Pass-Through Entity FAQs

2022 Electing Pass-Through Entity Summary of Form Changes

The Mississippi Second Amendment Weekend holiday takes place between 12:01 a.m. Friday, August 25, 2023 and 12:00 midnight Sunday, August 27, 2023. 

Official Guide to the 2nd Amendment Sales Tax Holiday

The 2023 Sales Tax Holiday takes place between 12:01 a.m. Friday, July 28, 2023 and 12:00 midnight Saturday, July 29, 2023. 

Official Guide to the Sales Tax Holiday 

The Department of Revenue (DOR) is pleased to announce that Ruan Transportation Corporation (Ruan) of Des Moines, Iowa has officially begun operations at the ABC Warehouse this week. DOR remains excited about the partnership with Ruan and the continued efforts for a smooth transition. The DOR and Ruan are committed to improving the quality of warehouse distribution operations while serving the State of Mississippi.

Clinton, Miss.- Department of Revenue Contracts with Ruan to Provide Warehouse Services 

The DOR is pleased to announce that a contract for the third-party operator has been approved by the Public Procurement Review Board (PPRB). The DOR looks forward to partnering with Ruan as we improve service to our customers and maximize funding to the State of Mississippi.

Press Release 

The winner of the tag design contest is Leah Frances Eaton of Starkville, MS.

Congratulations, Leah! 

Press Release

Mississippi will follow federal extensions granted to victims of severe storms, straight-line winds, and tornadoes that took place from March 24, 2023 to March 25, 2023. Taxpayers who reside or have a business in Carroll, Humphreys, Monroe, and Sharkey counties have until July 31, 2023, to file individual income tax returns, corporate income and franchise tax returns, passthrough entity tax returns and quarterly estimated payments that were originally due during this period.

Notice 80-23-001: March 2023 Severe Storm Extension​

If you are in need of a replacement title for your damaged motor vehicle for insurance purposes and affected by the recent storms in Sharkey, Humphreys, Carroll, and Monroe counties, you can complete the replacement title application (form 78-006). Write TORNADO on top of the form, provide a lien release and/or power of attorney, if applicable, with a $9.00 fee and mail to the Mississippi Department of Revenue, P.O. Box 1033, Jackson, MS 39215. Our office will expedite the process for you.

A new, single use Commercial Farmer Affidavit is now available. You may access the affidavit here.

Clinton, Miss.- Request for Proposal Intent to Award

Based on the evaluation criteria listed within the RFP, the proposal with the highest score belongs to Ruan Transport Corporation of Des Moines, IA. The PPRB will issue approval of the award recommendation upon receipt of the award notification.

Press Release