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 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
  • 35 Miss. Admin. Code, Part VII, Subpart 4- Dealers and Designated Agents (10/24/2024)
    • This Subpart amends the code to provide those sales of equipment and materials used and that income from services performed in connection with geophysical surveying, exploring, developing, drilling, redrilling, completing, working over, producing, distributing, or testing of oil, gas and other mineral resources, including overhead services will be taxed at the rate of 4.5%. Lastly, this bill amends the code to remove from the contractor's tax contracts exceeding $10,000.00 for the redrilling or working over or drilling or completing an oil well or a gas well. The Department of Revenue has created a new permit for these businesses. The permit is not required to make purchases at the reduced rate, but it will simplify the process for vendors and purchasers. [APA Filing Notice, Submit Date: 10-24-2024]
    • Written comments in response to the proposed Regulation will be accepted until 05:00 p.m. on November 25, 2024. Interested parties may submit their written comments to the following email address: MSTaxPolicy@dor.ms.gov
  • 35 Miss. Admin. Code, Part IV, Subpart 10: Construction and Oil Field Services  (10/22/2024)
    • This Subpart amends the code to provide those sales of equipment and materials used and that income from services performed in connection with geophysical surveying, exploring, developing, drilling, redrilling, completing, working over, producing, distributing, or testing of oil, gas and other mineral resources, including overhead services will be taxed at the rate of 4.5%. Lastly, this bill amends the code to remove from the contractor's tax contracts exceeding $10,000.00 for the redrilling or working over or drilling or completing an oil well or a gas well. The Department of Revenue has created a new permit for these businesses. The permit is not required to make purchases at the reduced rate, but it will simplify the process for vendors and purchasers. [APA Filing Notice, Submit Date: 10-22-2024]
    • Written comments in response to the proposed Regulation will be accepted until 05:00 p.m. on November 21, 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.)