Mississippi Sales Tax Calculator
Calculate the exact sales tax for any purchase in Mississippi. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
MS Base State Rate: 7% (up to 8% combined)
DeSoto
Total Amount
$107.00
$100.00 + $7.00 tax
Tax Components
Mississippi Sales Tax Highlights
Mississippi has a 7% state sales tax
Groceries fully taxed
Some tourism taxes in cities
Mississippi Sales Tax FAQ
What is Mississippi's sales tax rate?
Mississippi has a 7% state sales tax. Groceries are fully taxed at this rate.
Mississippi Sales Tax Rate Structure in 2026
Mississippi imposes a 7% state sales tax on most retail transactions — one of the highest state rates in the nation. Local cities can add limited additional taxes, with the most common being a 1% city tourism or infrastructure tax in select municipalities. The maximum combined rate reaches 8% in cities like Jackson that levy the full local option.
Most areas in Mississippi charge just the flat 7% state rate, as local sales tax adoption is limited compared to many other states.
| Area | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Jackson (Hinds Co.) | 7% | 1% | 8% |
| Gulfport (Harrison Co.) | 7% | 0% | 7% |
| Biloxi (Harrison Co.) | 7% | 0% | 7% |
| Southaven (DeSoto Co.) | 7% | 0% | 7% |
| Hattiesburg (Forrest Co.) | 7% | 0% | 7% |
| Tupelo (Lee Co.) | 7% | 0.25% | 7.25% |
Tax-Exempt Items and Special Rules in Mississippi
Mississippi is one of the few remaining states that taxes groceries at the full state rate. Both food for home consumption and prepared food are subject to the 7% tax. Prescription drugs are exempt, but most other categories are fully taxable including clothing.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries | Yes — full 7% | One of few states that fully taxes groceries |
| Clothing | Yes | No clothing exemption |
| Prescription drugs | Exempt | All prescription medications |
| Over-the-counter medicine | Yes | Non-prescription drugs are taxable |
| Manufacturing machinery | Reduced rate | 1.5% reduced rate for manufacturing equipment |
| Farm equipment | Reduced rate | 1.5% reduced rate for agricultural implements |
| Motor vehicles | Yes — 5% | Lower rate of 5% for vehicle sales |
Mississippi applies a reduced 1.5% rate to manufacturing machinery and farm implements/equipment, supporting the state's manufacturing and agricultural sectors. Motor vehicles are taxed at a 5% rate rather than the standard 7%. Mississippi holds a Second Amendment sales tax holiday annually, exempting firearms, ammunition, and hunting supplies from sales tax for a weekend.
Filing and Compliance for Mississippi Sales Tax
The Mississippi Department of Revenue (DOR) administers all sales tax collection. Businesses register for a Sales Tax Permit through the DOR's TAP (Taxpayer Access Point) online portal. Filing frequency: monthly (standard for most businesses), though smaller sellers may qualify for quarterly filing.
Mississippi adopted economic nexus effective September 1, 2018, requiring remote sellers with more than $250,000 in annual Mississippi sales to collect and remit sales tax. This threshold is higher than the typical $100,000 threshold used by most states.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $250,000 in annual Mississippi sales |
| Marketplace facilitator rule | Yes — effective July 1, 2020 |
| Filing frequency | Monthly (standard); Quarterly for small sellers |
| State agency | Mississippi Department of Revenue |
| Late filing penalty | 10% of tax due plus interest |
| Sourcing method | Destination-based |
Mississippi is a member of the Streamlined Sales Tax (SST) agreement. The relatively simple rate structure (mostly a flat 7% with limited local additions) and SST membership make Mississippi manageable for multi-state sellers, despite the state's high rate and broad tax base.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Mississippi DOR
Official Mississippi tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.