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 IX, Chapters 01-03: Petroleum (11/12/2024)
    • The regulation contains amendments made to Miss. Admin. Code Title 35.IX.01-03. This update was made to account for Internal Department policy changes. The amendment consists of adding a paragraph, cited at 35.IX.01(101). This paragraph reflects that taxpayers will be allowed to submit Import Notices via TAP rather than contacting an inspection station operated by the Mississippi Department of Transportation (MDOT). Additionally, formatting and non-substantive changes were made for language and policy consistency. [APA Filing Notice, Submit Date: 11/12/2024]
    • Written comments in response to the proposed Regulation will be accepted until 05:00 p.m. on December 12, 2024. 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.)