Filing your Mississippi sales tax return is simple with the state’s online system. You can file and pay directly through the TaxPayer Access Point (TAP) website, as long as your business is registered to collect and remit sales tax.
This guide will walk you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Mississippi’s sales tax rules.
What You Need Before Filing
Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents you need to file a sales tax return in Mississippi:
- Mississippi Sales and Use Tax Account – You’re required to have a Mississippi sales and use tax account to begin filing your sales tax return. Once your registration with the Mississippi Department of Revenue is approved, you should receive your permit via mail within about two weeks.
- TaxPayer Access Point (TAP) Account Log-in Details – The primary way to file your Mississippi sales tax return online is by logging onto your Mississippi TAP account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
- Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, the state still requires you to file a return.
- Taxable Sales – Compile the total taxable sales your business made within the filing period. You’ll need this data to determine how much sales tax you owe and must pay for the filing period.
- Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions.
- Use Tax Liability – Be prepared to report any use tax owed. You owe use tax on taxable items you purchased for business use where the seller did not collect sales tax. This applies to both in-state and out-of-state transactions.
- Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time.
- Filing Frequency Schedule – The state assigns a specific due date for every registered business. In Mississippi, your filing frequency depends on your business’s annual sales tax liability. For example, you may be assigned an annual, quarterly, or monthly schedule based on your annual sales tax liability.Your schedule is typically indicated in your Sales and Use Tax Permit, which you’ll receive after registering with the state.
Step-by-Step: How to File Mississippi Sales Tax Online
Step 1. Go to the state sales tax portal website – Taxpayer Access Point (TAP) Step 2. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify). Step 3. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and input OTP, when applicable.
Step 4. Under the “Use Tax” section, click File/View Return.
Step 5. Enter the total sales based on your tax report and then click Next.
Step 6. Enter your bank information and then click Next.
Step 7. After that, you may save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common practice.
Helpful Tip: You can always click on “Save and Submit Later” to avoid losing your progress. This tip is useful if the filing process is interrupted by internet issues, website downtime, or other disruptions.
Due Dates
In Mississippi, businesses must follow specific filing schedules depending on their annual sales tax liability. After registering your business in Mississippi, the DOR assigns a filing schedule for you. You can check your Sales and Use Tax Permit to determine your schedule, or use the table below for reference:| FREQUENCY | REQUIREMENT | REPORTING PERIOD | DUE DATE |
| Annually | Annual sales tax liability is less than $600 | 12 months | Due on or before the 20th day of January |
| Quarterly | Annual sales tax liability is between $600 and $3,599 |
|
|
| Monthly | Annual sales tax liability is $3,599 or more | Every month | Due on or before the 20th day following the end of the reporting period |
Due Date Filing Extensions
In case you could not file your sales tax return by the due date, some states offer filing extensions. However, in Mississippi, filing extensions are generally not available. The MSDOR may only grant filing extensions for good cause, such as during natural disasters.Timely Filing Discount
Some states give businesses a discount for collecting, filing, and remitting sales tax on time. In Mississippi, a 2% vendor discount is allowed on timely reported sales tax. The MSDOR calculates the discount as 5% on the first $100 of tax due and 2% on all tax due over $100. However, the MSDOR limits this discount to $50 per calendar reporting period, and it cannot exceed $600 per calendar year. However, this discount is not available for taxes collected from sales of the following:- Utility services
- Contracting services
- Motor fuel
- Beer, wine, and alcoholic beverages
- Vending machine tax
Filing Amended Returns
The Mississippi Department of Revenue (MSDOR) allows taxpayers to correct previously submitted returns via TAP. To amend your Mississippi sales tax return online, follow these steps:- Step 1: Log in to the Mississippi Taxpayer Access Point (TAP) website.
- Step 2: After that, find the correct sales and use tax account.
- Step 3: Then, look for the return you wish to amend.
- Step 4: To begin, click “Amend.”
- Step 5: Start amending your return and then submit.
Refunds
In case you overpaid your sales tax return or the MSDOR owes you taxes after you amend a return, you can request a refund from the MSDOR. To request a sales tax refund, here’s what you need to do in accordance with MS Code § 27-65-53:- Step 1: Amend your Return – Following the steps in the previous section, you can amend your return to correct any inaccuracies in your submitted return. The MSDOR considers filing an amended return a refund application.
- Step 2: Provide Supporting Documents – The DOR may request additional documents to back up your refund claim. Once you submit all the required information, you may have to wait for the result of your request.
- Step 3: Overpayment Credits – The DOR will first determine if your overpayment can be used within 12 months as credits for future returns. If the amount of the overpayment is greater than the estimated tax liability for the next 12 months, the DOR will certify the excess amount for a direct refund.
- Step 4: Wait for the Refund – After the DOR reviews and approves your refund request, your overpayment will either be credited to your account or issued as a direct refund. Generally, the state does not issue refunds if it can use the overpayment to satisfy future tax liabilities within a 12-month period.
Filing Zero Returns in Mississippi
In Mississippi, you’re still required to file a return even if you have no taxes to report or pay. To file a zero return, write “0” (zero) in the fields asking for your total sales or total taxes due. If you are filing by paper, you must sign and date your return before the due date. NOTE: If you don’t file a zero return, you may receive a billing notice from the MSDOR. Additionally, you must know that failing to file a zero return can result in penalties, interest, or liens on your properties. Learn more about sales tax filing regulations in Mississippi by reading Title 35 Mississippi Administrative Code. Additionally, you can also check the relevant sections on the Mississippi Department of Revenue (DOR) website.Other Filing Methods in Mississippi
If you’re having difficulties filing your Mississippi sales tax return online, you can try other options.- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
- File by Mail – For most taxpayers, filing by paper is not permitted. The Mississippi Department of Revenue (DOR) requires almost all businesses to file and pay sales and use tax returns electronically. Typically, the Mississippi DOR only accepts paper returns if it has sent you a pre-addressed form or if you have received special permission to file on paper.If you are required to file by mail, you must complete the form you received and send it to the following address: Department of Revenue, P.O. Box 960, Jackson, MS 39205.