Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 67 - USE OR COMPENSATING TAXES (§§ 27-67-1 — 27-67-511) › Article 1 - USE TAX (§§ 27-67-1 — 27-67-35) › Section 27-67-11 - Seller to collect tax from purchaser; collection of taxes by marketplace facilitator

(1)
Every person maintaining a place of business, or doing business, in this state, shall collect the tax imposed by this article from the purchaser and remit the tax to the commissioner as hereinafter provided. Failure to collect the tax from the purchaser shall not relieve the seller of liability for payment of the tax.
(2)
This section does not affect or impair the:
(a)
Obligation of a purchaser in this state to remit use tax on any applicable transaction in which the seller does not collect and remit sales or use tax;
(b)
Obligation of a seller, when the seller is transacting business in the state and tax is collected on the transaction, to remit all state and local taxes on any applicable transaction in which the seller provides goods or furnishes services within the state.
(c)
Ability of a state entity to immediately collect the taxes described in this section.
(3)
The department shall audit a marketplace facilitator solely for sales made by marketplace sellers and facilitated by the marketplace facilitator. The department shall not audit marketplace sellers for sales facilitated by a marketplace facilitator except to the extent the marketplace facilitator seeks relief from liability under subsection (5) of this section.
(4)
A marketplace facilitator that collects and remits the taxes imposed by this chapter shall collect taxes on sales through its marketplace based upon the address where the tangible personal property or specified digital products taxable under this chapter are shipped or delivered; provided, however, that taxes on services sold through its marketplace shall be collected as otherwise provided.
(5)
A marketplace facilitator is relieved of liability under this section for failure to collect and remit the correct amount of tax under this section to the extent that the failure was due to incorrect or insufficient information given to the marketplace facilitator by the marketplace seller, provided that the marketplace facilitator can demonstrate it made a reasonable effort to obtain correct and sufficient information from the marketplace seller. This subsection does not apply if the marketplace facilitator and the marketplace seller are related.
(6)
Nothing herein shall prohibit the marketplace facilitator and the marketplace seller from contractually agreeing to have the marketplace seller collect and remit all applicable taxes and fees where the marketplace seller:
(a)
Has annual United States gross sales over One Billion Dollars ($1,000,000,000.00), including the gross sales of any related entities, and in the case of franchised entities, including the combined sales of all franchisees of a single franchisor;
(b)
Provides evidence to the marketplace facilitator that it is registered under Section
27-65-27
or Section
27-67-9
in this state; and
(c)
Notifies the department in a manner prescribed by the department that the marketplace seller will collect and remit all applicable taxes on its sales through the marketplace and is liable for failure to collect or remit applicable taxes on its sales.
(7)
Any person selling tangible personal property or specified digital products that does not maintain a place of business in this state may be authorized by the commissioner to collect the tax from customers in Mississippi who are liable for its payment, and such person shall remit the tax to the commissioner in the same manner and subject to the same requirements as a person maintaining a place of business or doing business within this state. Such authority may be cancelled at any time when, in the judgment of the commissioner, the tax can be collected more effectively from the purchaser in this state. When the tax has been collected from the purchaser, the seller shall be liable for payment of the tax to the commissioner.
(8)
Every person required or authorized to collect the tax shall add to the sales price of tangible personal property, services or specified digital products the amount of the tax imposed on purchaser for the use, storage, or consumption thereof, and, when so added, the tax shall be a debt from the purchaser to the seller until paid, and shall be collectible at law in the same manner as other debts. It shall be unlawful for any person to advertise, hold out, or state to the public or to any customer that the tax herein imposed will be assumed or absorbed by the seller or that any part thereof will be refunded. Said tax shall be stated separately from the sales price on the sales invoice and shown separately on the seller's records. The purchaser shall pay the tax to the seller as trustee for and on account of the state.
Codes, 1942, § 10146-06; Laws, 1955, Ex. Sess. ch. 111, § 6; Laws, 1960, ch. 479, § 6, eff. 6/1/1960; Laws, 2009, ch. 332, § 10, eff. 7/1/2009.
Amended by Laws, 2020, ch. 425, HB 379,§ 4, eff. 7/1/2020.