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 varyingÂ 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 youâ€™re drinking. Mississippiâ€™s consumer tax statutes are listed in the table below.

Sales Tax	7% Mississippi Code 27-65-17
Cigarette Tax	.9Â¢/cigarette Mississippi Code 27-69-13
Gasoline Tax per Gallon	18Â¢ Mississippi Code 27-55-11
Use Tax	Same rate as sales tax Mississippi Code 27-67-5
Liquor Tax	Beer, light wine 42.68Â¢ /gal.; Wine 35Â¢ 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 .01Â¢.)

Consumer Use Taxes

With consumers doing so much of their shopping on the Internet these days, you might be tempted to think youâ€™re circumventing Mississippiâ€™s sales tax. However, state law says you must still pay a â€œuse taxâ€ for any goods or services delivered to or used in Mississippi, if you havenâ€™t paid the out-of-state sellerâ€™s own sales tax.Â Mississippiâ€™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 aÂ Mississippi tax attorneyÂ if you would like legal assistance regarding a consumer tax matter. You can also find more resources and information on this topic by visiting FindLawâ€™s sections onÂ Mississippi Tax LawsÂ andÂ Tax Laws and Forms.