The Mississippi Department of Revenue has released a Medical Cannabis Dispensary checklist for applicants. A map of the cities and counties that opted-out of allowing dispensaries is also available.
Click the link www.dor.ms.gov/cannabis to view the updated information.
Proposed regulations for taxes applicable to medical cannabis are now available for public comment through May 27, 2022, and can be viewed at www.dor.ms.gov/cannabis under the ‘Dispensary Regulations’ heading.
Please send all comments to cannabis@dor.ms.gov.
All Medical Cannabis Dispensary License applicants will be required to have a sales tax account and sales tax permit prior to applying for a license. Please visit tap.dor.ms.gov and select ‘Register for Taxes’ to create a TAP profile. After completing the set-up of your TAP profile, log in, select ‘More Actions’, then ‘Register a New Account’ to apply for a sales tax account and permit. This process could take up to three weeks, so please apply at your earliest convenience.
To complete an application for a dispensary license, you must have FIRST received a sales tax permit ID.
When applying, use the following NAICS codes:
|
Type of Licensure |
NAICS Code |
|
Cultivator/Grower |
111419 |
|
Processor/Wholesaler |
424590 |
|
Transporter (local freight) |
484220 |
|
Transporter (long distance) |
484230 |
|
Testing Facility |
621511 |
|
Dispensary |
453998 |
|
Waste Disposal |
562211 |
Following a two-week public comment period, on May 13, 2022 the Department published final Medical Cannabis Dispensary regulations. For more information and a list of changes from the proposed regulations, please visit dor.ms.gov/cannabis.
New Medical Cannabis Dispensary forms, including a Waiver of Distance Requirements, are now available at www.dor.ms.gov/cannabis under ‘Application Forms.’
These forms will be utilized in submitting a completed Medical Cannabis Dispensary application.
Mississippi will follow the additional federal extended due date of January 3, 2022, to file certain
income tax returns for victims of Hurricane Ida. Individuals that reside or have a business in
Amite, Claiborne, Copiah, Covington, Franklin, George, Hancock, Harrison, Jackson, Jefferson,
Jefferson Davis, Lawrence, Lincoln, Pearl River, Pike, Simpson, Walthall, Wayne, and Wilkinson
counties qualify for the extension.
Mississippi will follow the federal extended due date of November 1, 2021 to file certain income tax returns for victims of Hurricane Ida.
2020 Hurricane Ida Filing Extension.
Effective immediately, Mississippi law no longer requires taxpayers to submit accelerated payments for sales, use and withholding tax.
The Sardis Tourism Tax is no longer in effect as of July 1, 2021.
