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Mississippi Consumer Tax Laws

Most states have a dual tax structure where citizens are taxed on their income and their purchases. And when it comes to these consumer taxes, states tend to charge higher tax rates for non-essential or unhealthy goods or services, like tobacco or alcohol. States will also charge gasoline taxes to fund transportation infrastructure. Here's a brief overview of consumer tax laws in Mississippi.

Consumer Tax Statutes in Mississippi

States can have varying consumer tax laws with varying rates. The Magnolia State has a general sales tax rate of 7%, 3% gambling tax, and a variable liquor tax rate depending on what you’re drinking. Mississippi’s consumer tax statutes are listed in the table below.

Sales Tax

7%

Mississippi Code 27-65-17

Cigarette Tax

.9¢/cigarette

Mississippi Code 27-69-13

Gasoline Tax per Gallon

18¢

Mississippi Code 27-55-11

Use Tax

Same rate as sales tax

Mississippi Code 27-67-5

Liquor Tax

Beer, light wine 42.68¢ /gal.;

Wine 35¢ per gal.;

Sparkling wine $1/gal.;

Spirits $2.50/gal.

A 27.5% markup is imposed on all alcoholic beverages sold by the Alcoholic Beverage Control Division

Mississippi Code 27-71-7, et seq.;

Mississippi Code 67-1-41

Gambling Tax

3% state gambling tax

Mississippi Code 27-7-15

(Here the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01¢.)

Consumer Use Taxes

With consumers doing so much of their shopping on the Internet these days, you might be tempted to think you’re circumventing Mississippi’s sales tax. However, state law says you must still pay a “use tax” for any goods or services delivered to or used in Mississippi, if you haven’t paid the out-of-state seller’s own sales tax. Mississippi’s use tax rate is the same as the normal consumer sales tax rate and must be paid:

  • If you purchase taxable property or services by phone, from catalogs, or on the Internet, and the property or services are delivered into Mississippi;
  • If you purchase taxable property from a seller who is located outside of Mississippi and the property is delivered into or used in Mississippi; or
  • If you send or take property out of Mississippi, have a taxable service performed on that property, and then have the property shipped or bring it back into Mississippi.

Mississippi Consumer Tax Laws: Related Resources

The state tax laws can seem inscrutable. You can consult with a Mississippi tax attorney if you would like legal assistance regarding a consumer tax matter. You can also find more resources and information on this topic by visiting FindLaw’s sections on Mississippi Tax Laws and Tax Laws and Forms.

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