Mississippi Sales Tax Calculator 2026

Mississippi Sales Tax Rate Quick Facts

How to Use the Mississippi Sales Tax Calculator

Use the Mississippi sales tax calculator when you know the pre-tax purchase price and want to estimate the sales tax and final total. For most standard taxable retail purchases, use the 7.00% Mississippi state sales tax rate.

Most Mississippi cities and counties do not add a normal local sales tax. Gulfport, Southaven, Hattiesburg, Biloxi, Meridian, Olive Branch, Greenville, Horn Lake, Oxford, Vicksburg, Pearl, and Madison generally use the 7.00% state rate for standard taxable purchases.

However, Jackson and Tupelo are important exceptions. Jackson can add a 1.00% local infrastructure tax on certain retail sales and services, making applicable sales as high as 8.00%. Tupelo adds 0.25%, making the common combined rate 7.25%. Many local tourism and economic development taxes can also apply to hotels, motels, restaurants, bars, food, beverages, and accommodations. For business compliance, verify the transaction type and location before collecting tax.

How Mississippi Sales Tax Works

Mississippi has a statewide sales tax rate of 7.00% on most retail sales of tangible personal property unless an exemption or reduced rate applies. The tax is generally based on the seller's gross proceeds of sales or gross income, depending on the business type.

Unlike local-heavy states such as Louisiana, Alabama, Colorado, Kansas, or Arizona, Mississippi does not have broad county and city sales tax layering. Most standard taxable purchases use the same 7.00% rate across the state. A normal taxable item in Gulfport, Southaven, Hattiesburg, Biloxi, Meridian, Olive Branch, Oxford, Vicksburg, Pearl, Madison, or Tupelo usually starts with the same 7.00% state rate.

The two most important local general-rate exceptions are Jackson and Tupelo. Tupelo levies an additional 0.25% city sales tax on retail sales and services inside the city limits. Jackson levies an additional 1.00% on certain retail sales and services inside the corporate limits, subject to exclusions. This means a standard taxable sale in Tupelo may calculate at 7.25%, while an applicable sale in Jackson may calculate at 8.00%.

Mississippi also has several reduced and special rates. SNAP-eligible groceries are taxed at 5.00%. Automobiles and light trucks of 10,000 pounds or less are taxed at 5.00%. Trucks over 10,000 pounds, aircraft, semitrailers, mobile homes, and modular homes can use a 3.00% rate. Manufacturing machinery and some farm equipment can use reduced rates. Full-service vending machine food and drinks can use 8.00%.

For consumers, the calculator is usually simple: use 7.00%, unless the sale is in Jackson, Tupelo, grocery food, a vehicle, lodging, restaurant/tourism category, or another special category. For businesses, the key is verifying the item type, local city rule, tourism/economic development taxes, permit requirements, exemption documentation, and use tax.

Mississippi Sales Tax Formula

For most taxable purchases, use 7.00%. For SNAP-eligible groceries, use 5.00%. For applicable Jackson sales, use up to 8.00%. For Tupelo, use 7.25%. For automobiles and light trucks, use 5.00%.

Mississippi Sales Tax Examples

Example 1: $100 Purchase in Mississippi

Using Mississippi's standard 7.00% rate:

Example 2: $250 Purchase in Jackson

Using an applicable Jackson combined rate of 8.00%:

This example shows why Mississippi users should not always assume exactly 7.00%. Jackson's local infrastructure tax can increase the final rate for certain retail sales and services.

Example 3: Reverse Sales Tax from a Mississippi Receipt

Suppose your Mississippi receipt total is $107.00 and the tax rate was 7.00%.

Use this reverse calculation when a receipt shows only the final total and you want to estimate the original taxable price.

Major Mississippi City Sales Tax Rates

Before deployment, verify Jackson exclusions, Tupelo local rate, and any tourism/economic development taxes through the Mississippi Department of Revenue. Mississippi city pages should not invent broad county sales taxes because counties do not impose normal general sales tax rates.

Why Sales Tax Usually Does Not Vary Much in Mississippi

Mississippi sales tax usually does not vary much by city because the state relies mainly on one statewide retail rate. The standard rate is 7.00%, and counties do not impose normal general sales taxes.

This makes Mississippi simpler than nearby Louisiana or Alabama. A standard taxable retail item in Gulfport, Southaven, Hattiesburg, Biloxi, Meridian, Oxford, Vicksburg, Pearl, Madison, or Olive Branch usually uses the same 7.00% state rate.

The main exceptions are Jackson and Tupelo. Jackson can add 1.00% to certain retail sales and services inside the city limits. Tupelo adds 0.25% to retail sales and services inside the city limits. These are the main city-level general-rate exceptions users should understand.

Mississippi also has many special local tourism and economic development taxes. These are not general sales taxes on every retail item. They often apply to hotels, motels, restaurants, bars, prepared food, beverages, accommodations, tourism, and similar categories in specific cities or counties. This means a hotel bill or restaurant receipt in a tourist area may not look like a normal retail receipt.

For consumers, the practical rule is: use 7.00% for most taxable purchases, 7.25% in Tupelo, and up to 8.00% in Jackson for applicable sales. For businesses, the practical rule is: verify the product category, city, tourism tax, and special rate before collecting tax.

What Is Taxable in Mississippi?

Online Purchases and Remote Sellers in Mississippi

Online purchases delivered into Mississippi may be subject to Mississippi sales or use tax. If a seller collects Mississippi tax, most standard taxable purchases use the 7.00% state rate unless a special rate or local city tax applies.

Remote sellers with annual Mississippi sales above the $250,000 small-seller exception should register and collect Mississippi use tax. Mississippi's threshold is higher than the $100,000 threshold used in many other states, so this is an important state-specific detail.

Marketplace facilitators can also have Mississippi collection responsibilities. Marketplace sellers should verify whether the marketplace is collecting Mississippi tax on facilitated sales and whether direct sales through the seller's own website create a separate Mississippi registration requirement.

Plain-English example: if an ecommerce seller ships taxable products to Mississippi customers and exceeds $250,000 in Mississippi sales over the prior 12 months, it should register with the Mississippi Department of Revenue, collect the correct Mississippi rate, file returns, and keep records of direct sales, marketplace sales, exempt sales, and special-rate items.

If a seller does not collect Mississippi tax on a taxable purchase, the buyer may owe Mississippi use tax. Use tax applies when taxable property is used, stored, or consumed in Mississippi and sales or use tax was not paid at the applicable Mississippi rate.

Mississippi Grocery, Restaurant, and Tourism Tax Notes

Mississippi grocery tax changed the page angle significantly. Standard retail sales are generally taxed at 7.00%, but groceries eligible to be purchased with SNAP benefits are taxed at 5.00%. This reduced grocery rate applies to food and drink for human consumption that meets the SNAP-eligible definition.

Prepared food is different. Restaurant meals, hot food, catered food, bar food, and prepared food are generally not treated like reduced-rate grocery food. These transactions can be taxable at the standard rate and may also be affected by local tourism or economic development taxes.

Local tourism and economic development taxes are important for cities, counties, and tourism-heavy areas. Mississippi DOR says many counties and municipalities have enacted additional taxes on food, beverages, and accommodations. These are not normal general sales taxes on all retail goods. They are special-purpose taxes that often apply to restaurants, bars, hotels, motels, and similar businesses.

For consumers, the practical rule is: grocery food may be 5.00%, normal retail may be 7.00%, Jackson/Tupelo may be higher, and restaurant/hotel receipts may include special local taxes. For businesses, verify the exact category before collecting.

Mississippi Vehicle and Special Rate Notes

Mississippi has several reduced and special sales tax rates that should be included because they make the page more useful than a generic calculator.

Automobiles and light trucks of 10,000 pounds or less are taxed at 5.00%. Trucks over 10,000 pounds, aircraft, semitrailers, mobile homes, and modular homes are taxed at 3.00%. Motorcycles, mopeds, motor bikes, boats, ATVs, trailers, and similar equipment generally use the 7.00% rate.

Farm tractors, farm implements, logging equipment, and manufacturing machinery can use a 1.50% rate if they qualify. Construction contracting over certain thresholds can use a 3.50% rate. Some public utility and industrial-use categories are taxed differently or exempt.

This means Mississippi is simple by location but not always simple by product category. A normal retail calculator should use 7.00%, but a compliance-focused calculator or business page should let users choose special categories.

Common Mississippi Sales Tax Mistakes

• Using 7.00% for every transaction without checking grocery, vehicle, machinery, or special-rate categories.
• Forgetting that SNAP-eligible groceries are taxed at 5.00%, not 7.00%.
• Treating restaurant meals and prepared food like reduced-rate groceries.
• Ignoring Jackson's additional 1.00% tax on certain retail sales and services.
• Ignoring Tupelo's additional 0.25% city sales tax.
• Inventing county sales tax rates even though Mississippi has no normal county sales taxes.
• Missing local tourism and economic development taxes on hotels, motels, restaurants, bars, food, beverages, and accommodations.
• Treating software, SaaS, digital products, repairs, installation, or listed services as automatically exempt.
• Forgetting Mississippi use tax on online or out-of-state purchases when the seller did not collect enough tax.
• Applying the normal 7.00% rate to automobiles and light trucks that use the 5.00% rate.
• Assuming blanket resale or exemption certificates are accepted without Mississippi-specific documentation.

Mississippi Sales Tax for Businesses

Businesses making taxable sales in Mississippi generally need a sales tax permit or registration license before engaging in taxable business. A separate permit is required for each location, and the permit remains active as long as the business continues in the same business at the same location.

The general retail rate is 7.00%, but Mississippi businesses must classify sales carefully. Groceries can be 5.00%. Automobiles and light trucks can be 5.00%. Certain trucks, aircraft, semitrailers, mobile homes, and modular homes can be 3.00%. Manufacturing machinery and some farm equipment can be 1.50%. Many specified services and business activities are taxable at 7.00%.

Businesses in Jackson and Tupelo should check the additional city taxes. Businesses in tourism or hospitality areas should check local tourism and economic development taxes on restaurants, bars, hotels, motels, food, beverages, and accommodations.

Remote sellers should monitor the $250,000 Mississippi sales threshold. Marketplace sellers should verify whether the marketplace facilitator is collecting and remitting Mississippi tax and whether direct sales create a separate registration duty.

Returns are generally due on or before the 20th day following the end of the reporting period. Businesses registered for sales or use tax may need to file even when there are no sales or no purchases for the period.

Keep records of taxable sales, exempt sales, resale documentation, special-rate items, SNAP-eligible grocery sales, restaurant/prepared food sales, tourism-tax transactions, Jackson/Tupelo sales, vehicle sales, software/service sales, marketplace sales, remote sales, shipping charges, use-tax purchases, and returns filed through Mississippi TAP.

This calculator is useful for estimates, but businesses should verify exact obligations through the Mississippi Department of Revenue, Mississippi TAP, sales tax rate guidance, tourism/economic development tax lists, business FAQs, or a qualified tax professional.

Official Mississippi Sales Tax Sources

• Mississippi Department of Revenue — Sales Tax Rates
• Mississippi Department of Revenue — Mississippi Sales and Use Taxes
• Mississippi Department of Revenue — Business Tax Frequently Asked Questions
• Mississippi Department of Revenue — Use Tax
• Mississippi Department of Revenue — Tourism and Economic Development Taxes
• Mississippi Department of Revenue — Motor Vehicle Rental, Tire Disposal, City Utility Taxes
• Mississippi TAP registration and filing portal
• Streamlined Sales Tax — Remote Seller State Guidance
• Tax Foundation — State and Local Sales Tax Rates

Last reviewed: June 2026. Rates and rules can change. Verify with the Mississippi Department of Revenue before filing, remitting, or making compliance decisions.