Mississippi resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Mississippi: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Mississippi quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 7.00%[1]
- Resale certificate
- No separate resale certificate form: the buyer gives the supplier the buyer's Mississippi sales tax permit information[1]
- Certificate expiry (as listed)
- No expiry listed in the source[1]
- Permit or registration
- Mississippi sales tax permit[3]
- Cost of the permit
- Free[1]
- Online application offered
- Yes[2]
- Where to apply
- State application page[2]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Mississippi sales tax permit.[3] The state says the cost is: Free.[1] The state says it offers an online application.[2] State application page.[2]
The resale certificate the state lists is No separate resale certificate form: the buyer gives the supplier the buyer's Mississippi sales tax permit information. The source cited lists no expiry.[1] The state's certificate form asks for a permit or registration number.[1]
What the state says about buying inventory for resale
Other points the sources mention
- A business buys for resale tax free by giving the supplier its sales tax permit information. The Department says it does not accept or use blanket certificates, and describes a valid letter of exemption, such as the sales tax permit, as what a customer gives.[1]
- A sales tax permit is location specific. The Department says a separate permit is needed for each location, and the permit does not expire as long as the holder continues in the same business at the same location.[13]
- Flea market, antique mall and similar event operators are treated as the seller and report the tax; a vendor with its own permit reports its sales to the operator, not under its own number.[1]
- The Department recommends keeping records for a minimum of 4 years, or as long as needed to show no liability exists for periods under audit.[1]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Mississippi. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.[4]
- Who files, per the state
- Not confirmed on this page[4]
- Refund form named by the state
- Refund claim via the Dept. of Revenue (current form not confirmed here)[4]
- How the state says to submit
- Not confirmed here; the Dept. of Revenue Customer Service number is 601-923-7700[4]
- Time limit the state describes
- Generally 3 years[4]
The Department says the statute of limitations for a refund claim is typically 36 months from the return filing date or due date, as specified in the various tax laws.[4]
Illustration: the Mississippi state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 7.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a sales tax permit to sell on eBay in Mississippi?
Mississippi requires a sales tax permit before beginning or operating a business subject to sales tax, and the Department says a business cannot open and sell before receiving it. The sources reviewed do not address marketplace facilitators. There is no fee for the permit, and registration is available online through TAP.[123]
How do I get a Mississippi resale certificate?
Mississippi's guidance describes buying for resale by giving the supplier the sales tax permit information. The permit is registered for through TAP, and the Department says that once an application is approved the permit is received in the mail within 2 weeks.[12]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- MS DOR Business Tax FAQ, www.dor.ms.gov/business/business-tax-frequently-asked-questions
- MS DOR Registration Information for Sales and Use Tax Applicants, www.dor.ms.gov/business/registration-information-sales-and-use-tax-applicants
- MS DOR Mississippi Sales and Use Taxes, www.dor.ms.gov/business/sales-use-tax/mississippi-sales-and-use-taxes
- Refund claim via the Dept. of Revenue (current form not confirmed here), state refund form, www.dor.ms.gov/forms-resources/general-frequently-asked-questions