reglab/statecodes huggingface dataset:
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 27-67-17 - Payment of tax to commissioner, filing of returns

(1)
Except as otherwise provided in this section, the commissioner shall collect the tax imposed by this article, and every person subject to its provisions shall remit to the commissioner, on or before the twentieth day of each month, the amount of tax due by such person for the preceding calendar month. Returns and payments placed in the mail must be postmarked by the due date in order to be timely filed, except that when the due date falls on a weekend or holiday, returns and payments placed in the mail must be postmarked by the first working day following the due date in order to be considered timely filed. Every taxpayer shall file a return with his remittance, which return shall be prescribed by the commissioner and shall show for the calendar month preceding the tax payment date, the total sale or purchase price, or value of tangible personal property or specified digital products sold, used, stored or consumed by him for benefit received or service performed, and such other information as the commissioner may deem pertinent and necessary for determining the amount of tax due thereunder.
(2)
The commissioner, in his discretion, may authorize in writing the filing of returns and the payment of tax on a quarterly basis by any person required or authorized to pay the tax imposed, such authority to be subject to revocation for good cause by the commissioner.
(3)
In instances where it is impractical to file returns and pay the tax monthly or quarterly, the commissioner may authorize the filing of semiannual or annual returns.
(4)
The commissioner, in his discretion, may authorize the computation of the tax on the basis of a formula in lieu of direct accounting of specific properties in instances where such method will expedite, simplify or provide a more equitable means of determining liability under this article. All formulas shall be subject to revocation for good cause by the commissioner.
(5)
A taxpayer who is eligible to apply, as a credit against the tax levied by this article, a tax credit awarded by the Mississippi Development Authority in accordance with the Mississippi Flexible Tax Incentive Act may apply the tax credit in the amount available for such purpose, or such lesser amount determined by the taxpayer, pursuant to the Mississippi Flexible Tax Incentive Act. The credit applied for a tax-reporting period shall be reflected on the form of the return in the manner prescribed by the commissioner.
Codes, 1942, § 10146-09; Laws, 1955, Ex Sess ch. 111, § 9; Laws, 1960, ch. 479, § 8; Laws, 1995, ch. 549, § 3; Laws, 2002, ch. 539, § 3; Laws, 2005, ch. 330, § 3; Laws, 2007, ch. 536, § 3; Laws, 2008, ch. 507, § 11; Laws, 2009, ch. 332, § 13; Laws, 2009, ch. 563, § 9; Laws, 2010, ch. 562, § 9; Laws, 2012, ch. 547, § 5, eff. 7/1/2012.
Amended by Laws, 2022, ch. 462, SB 2159,§ 16, eff. 7/1/2022.
Amended by Laws, 2021, ch. 475, HB 1139,§ 3, eff. 4/20/2021.
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 27-67-19 - Extension of time; damages

The commissioner may grant a reasonable extension of time for making any return and paying the tax due thereon, but the time for filing any such return shall not be extended beyond the twentieth of the month next succeeding the regular due date of such return without the imposition of interest at the rate of one-half of one percent (1/2 of 1%) per month, or fractional part of a month, from the regular due date of such return until the tax is paid.
For persistent, willful or recurring failure to make any return and pay the tax shown thereby to be due, by the time specified herein, there shall be added to the amount of tax shown to be due, ten percent (10%) damages, or interest at the rate of one-half of one percent (1/2 of 1%) per month, or both.
Codes, 1942, § 10146-10; Laws, 1955, Ex. Sess. ch. 111, § 10; ch. 479, § 9; Laws, 1988, ch. 491, § 4, eff. 7/1/1988.
Amended by Laws, 2020, ch. 372, HB 859,§ 7, eff. 7/1/2020.
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 27-67-21 - Tax constitutes a debt

The tax imposed by this article or damages assessed or interest applied by authority of this article shall constitute a debt due the State of Mississippi and shall be a lien upon the property or rights to property of any person subject to the provisions of this article from the date of assessment until paid.
Codes, 1942, § 10146-11; Laws, 1955, Ex. Sess. ch. 111, § 11.
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 27-67-23 - through 27-67-27 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
§ 27-67-23. [Codes, 1942, § 10146-12; Laws, 1955, Ex. Sess. ch. 111, § 12; Laws, 1980, ch. 536, § 5; Laws, 1988, ch. 491, § 5, eff. 7/1/1988.] § 27-67-25. [Codes, 1942, § 10146-12; Laws, 1955, Ex. Sess. ch. 111, § 12.] § 27-67-27. [Codes, 1942, § 10146-12; Laws, 1955, Ex. Sess. ch. 111, § 12.]
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 27-67-29 - Disbursement from treasury to taxpayer

In the event a final judgment is rendered in favor of the taxpayer in a suit to recover illegal taxes, it shall be the duty of the state auditor, upon receipt of a certified copy of the final judgment, to issue a warrant directed to the state treasurer, in favor of the taxpayer, to pay the part of the illegal tax as was paid into the State Treasury.
Codes, 1942, § 10146-12; Laws, 1955, Ex. Sess. ch. 111, § 12.
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 27-67-32 - [Repealed]

Repealed by Laws 1994, ch. 456, § 2, eff. 7/1/1994.
Laws, 1992, ch. 419, § 11.
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 27-67-33 - Prior claims not affected

Nothing in this article shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes, due or accrued under Chapter 119, Laws of 1934, Chapter 516, Laws of 1950, Chapter 409, Laws of 1952, or Chapter 111, Laws of 1955, as amended, prior to August 1, 1968, whether such assessment, appeal, suit, claim or action shall have been begun before August 1, 1968, or shall thereafter be begun; and the provisions of Chapter 119, Laws of 1934, Chapter 516, Laws of 1950, Chapter 409, Laws of 1952, and Chapter 111, Laws of 1955, are expressly continued in full force, effect and operation for the purpose of the assessment and collection of any taxes due or accrued under any such law, and amendments thereto, prior to August 1, 1968, and for the imposition of any penalties, forfeitures or claims for a failure to comply therewith.
Codes, 1942, § 10146-15; Laws, 1955, Ex. Sess. ch. 111, § 15; Laws, 1956, ch. 422, § 3; Laws, 1960, ch. 479, § 11; Laws, 1965, Ex. Sess. ch. 22, § 6; Laws, 1966, ch. 655, § 4; Laws, 1968, ch. 588, § 16, eff. 8/1/1968.
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 3 - WHOLESALE COMPENSATING TAX [Repealed] (§ 27-67-301) › Section 27-67-301 - through 27-67-319 - [Repealed]

Repealed by Laws, 1984, ch. 458, § 8, eff. 7/1/1984.
Codes, 1942, §§ 10147-01 to 10147-09, 10147-11; Laws, 1955, Ex. Sess. ch. 110, §§ 1-9; Laws, 1958, ch. 577, §§ 1-7; Laws, 1964, ch. 534, §§ 1-3, 5; Laws, 1966, ch. 650, § 2.
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 5 - SALESMEN'S TAX (§§ 27-67-501 — 27-67-511) › Section 27-67-501 - Title and purpose of article

This article may be cited as the salesman's tax law.
The primary purpose of the article is to equalize the requirements of the laws of this state with regard to all persons soliciting sales of tangible personal property within this state and to protect those persons collecting and remitting the Mississippi sales tax, use tax and wholesale compensating tax from the unfair competition of persons who are not collecting and remitting such taxes to this state while enjoying the protection of the laws of this state, the use of its highways and all other benefits provided by the laws of this state.
Codes, 1942, § 10148-01; Laws, 1956, ch. 411, § 1; Laws, 1958, ch. 580, § 1, eff. 3/17/1958.
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 5 - SALESMEN'S TAX (§§ 27-67-501 — 27-67-511) › Section 27-67-503 - Definitions

Whenever used in this article, the following words and terms shall have the definition and meaning herein prescribed unless the intention of giving a more limited meaning is disclosed by the context:
(a)
"Tax commission" or "department" shall mean the Department of Revenue of the State of Mississippi.
(b)
"Commissioner" shall mean the Commissioner of Revenue of the Department of Revenue.
(c)
"Person" shall include a natural person, firm, corporation, copartnership, joint venture, association, estate or any other group or combination acting as a unit and the plural as well as the singular thereof.
(d)
"Taxpayer" shall mean any person liable for the tax hereunder.
(e)
"Sale" or "purchase" shall include the barter or exchange of properties as well as the sale or purchase thereof for money, and every closed transaction by which the title to tangible property passes, either within or without this state, shall constitute a taxable event, whether compensation shall be money or service or some other thing of value.
(f)
"Purchase price" or "sales price" shall mean the total amount for which tangible personal property is purchased or sold, valued in money, whether paid in money or merchandise; provided that cash discounts allowed and taken shall not be included.
(g)
"Tangible personal property" shall mean tangible goods, wares and merchandise when sold, purchased or delivered within this state.
(h)
"Salesman" or "salesmen" shall mean and include any and all persons engaged in the itinerant solicitation and taking of orders for tangible personal property by use of the highways of this state for subsequent delivery to retailers or consumers within this state.
Codes, 1942, § 10148-02; Laws, 1956, ch. 411, § 2; Laws, 1958, ch. 580, § 2; Laws, 2009, ch. 492, § 108, eff. 7/1/2010.
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 5 - SALESMEN'S TAX (§§ 27-67-501 — 27-67-511) › Section 27-67-505 - Tax levy

There is hereby levied, assessed and shall be collected from each salesman, as defined herein, a tax of three percent (3%) of the gross amount of the orders taken where delivery is made to a consumer located in this state and when the merchandise is for consumption by the said customer.
Provided, however, that, in the case of the solicitation or taking of orders for merchandise from retailers for resale in the regular course of business, the tax shall be paid at the rate of one eighth of one percent (1/8 of 1%) of the total amount of such orders.
Codes, 1942, § 10148-03; Laws, 1956, ch. 411, § 3.
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 5 - SALESMEN'S TAX (§§ 27-67-501 — 27-67-511) › Section 27-67-507 - Exemptions

The tax levied by this article shall not be collected in the following instances:
(a)
A salesman taking orders for and to be filled by persons paying the tax due under the provisions of the sales, use or wholesale compensating tax laws of this state on the sales made pursuant to said orders.
(b)
A salesman taking orders for merchandise to be delivered to wholesalers or manufacturers to the extent of these orders.
(c)
A salesman taking an occasional order for merchandise in this state without having a daily or weekly itinerary in the state.
(d)
Any amount representing a sale to an exempt person or an exempt commodity as provided in the sales tax law.
Codes, 1942, § 10148-04; Laws, 1956, ch. 411, § 4.
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 5 - SALESMEN'S TAX (§§ 27-67-501 — 27-67-511) › Section 27-67-509 - Collection of tax; returns

The commissioner shall collect the tax imposed by this article and every person subject to its provisions shall remit to the commissioner on or before the twentieth day of each month the amount of the tax due by such person for the preceding calendar month. Every taxpayer shall file a return with his remittance, which return shall be processed by the commissioner and shall show, for the calendar month preceding the tax payment date, the total sale or purchase price of the tangible personal property sold by him, and such other information as the commissioner may deem pertinent or necessary for determining the amount of the tax due hereunder.
Codes, 1942, § 10148-05; Laws, 1956, ch. 411, § 5.
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 5 - SALESMEN'S TAX (§§ 27-67-501 — 27-67-511) › Section 27-67-511 - Administration of the article

All administrative provisions of the Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of said Sales Tax Law, and all other requirements and duties imposed upon the taxpayer, shall apply to all persons liable for taxes under the provisions of this article, and the commissioner shall exercise all power and authority and perform all the duties with respect to taxpayers under this article as are provided in said Sales Tax Law, except where there is conflict, then the provisions of this article shall control. Any damages, penalties, or interest collected by the commissioner for nonpayment of taxes, or for noncompliance with the provisions of this article, shall be paid into the general fund of the state treasury by the commissioner. The commissioner may, from time to time, make such rules and regulations, not inconsistent with this article, as may be deemed necessary to carry out its provisions and such rules and regulations shall have the full force and effect of law.
The administration of this article is vested in and shall be exercised by the chairman of the State Tax Commission, and the enforcement of any of the provisions of this article in any of the courts of this state shall be under the exclusive jurisdiction of the chairman of the State Tax Commission, who shall from time to time promulgate such rules and regulations, not inconsistent with this article, as he may deem necessary to enforce its provisions.
Codes, 1942, § 10148-06; Laws, 1956, ch. 411, § 6.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 68 - UNIFORM SALES AND USE TAX ADMINISTRATION LAW (§§ 27-68-1 — 27-68-17) › Section 27-68-1 - Short title

This chapter shall be known as and referred to as the "Uniform Sales and Use Tax Administration Act."
Laws, 2003, ch. 338, § 1, eff. 3/7/2003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 68 - UNIFORM SALES AND USE TAX ADMINISTRATION LAW (§§ 27-68-1 — 27-68-17) › Section 27-68-3 - Definitions

As used in this chapter:
(a)
"Agreement" means the Streamlined Sales and Use Tax Agreement.
(b)
"Certified Automated System" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(c)
"Certified Service Provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions.
(d)
"Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(e)
"Sales tax" means the tax levied under Chapter 65, Title 27, Mississippi Code of 1972.
(f)
"Seller" means any person making sales, leases, or rentals of personal property or services.
(g)
"State" means any state of the United States and the District of Columbia.
(h)
"State Tax Commission" or "department" means the Department of Revenue.
(i)
"Use tax" means the tax levied under Chapter 67, Title 27, Mississippi Code of 1972.
Laws, 2003, ch. 338, § 2; Laws, 2009, ch. 492, § 109, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 68 - UNIFORM SALES AND USE TAX ADMINISTRATION LAW (§§ 27-68-1 — 27-68-17) › Section 27-68-5 - Legislative findings

The Legislature finds that this state may enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
Laws, 2003, ch. 338, § 3, eff. 3/7/2003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 68 - UNIFORM SALES AND USE TAX ADMINISTRATION LAW (§§ 27-68-1 — 27-68-17) › Section 27-68-7 - Authority of State Tax Commission to enter into Streamlined Sales and Use Tax Agreement with one or more states; implementation

The State Tax Commission is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the State Tax Commission is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multi-state sellers.
The State Tax Commission is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.
The State Tax Commission, or its designee, is authorized to represent this state before the other states that are signatories to the agreement.
Laws, 2003, ch. 338, § 4, eff. 3/7/2003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 68 - UNIFORM SALES AND USE TAX ADMINISTRATION LAW (§§ 27-68-1 — 27-68-17) › Section 27-68-9 - No provision of agreement to invalidate or amend law of Mississippi; adoption of agreement by state does not amend or modify existing law; implementation of agreement conditions must be by action of the state

No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.
Laws, 2003, ch. 338, § 5, eff. 3/7/2003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 68 - UNIFORM SALES AND USE TAX ADMINISTRATION LAW (§§ 27-68-1 — 27-68-17) › Section 27-68-13 - Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes

The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
Laws, 2003, ch. 338, § 7, eff. 3/7/2003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 68 - UNIFORM SALES AND USE TAX ADMINISTRATION LAW (§§ 27-68-1 — 27-68-17) › Section 27-68-15 - Member states to be sole beneficiaries of agreement; no private right of action; no law declared invalid because of inconsistency with agreement

(1)
The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.
(2)
Consistent with subsection (1) of this section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.
(3)
No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
Laws, 2003, ch. 338, § 8, eff. 3/7/2003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 68 - UNIFORM SALES AND USE TAX ADMINISTRATION LAW (§§ 27-68-1 — 27-68-17) › Section 27-68-17 - Certified Service Provider; Certified Automated System; seller with proprietary system for determining amount of tax due liable for failure of system to meet performance standard

(1)
A Certified Service Provider is the agent of a seller, with whom the Certified Service Provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the Certified Service Provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. A seller that contracts with a Certified Service Provider is not liable to the state for sales or use tax due on transactions processed by the Certified Service Provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the Certified Service Provider. A seller is subject to audit for transactions not processed by the Certified Service Provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the Certified Service Provider's system is functioning properly and the extent to which the seller's transactions are being processed by the Certified Service Provider.
(2)
A person that provides a Certified Automated System is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the Certified Automated System. A seller that uses a Certified Automated System remains responsible and is liable to the state for reporting and remitting tax.
(3)
A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
Laws, 2003, ch. 338, § 9, eff. 3/7/2003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-1 - Title of chapter

This chapter may be cited as The Tobacco Tax Law.
Codes, 1942, § 10168; Laws, 1934, ch. 125.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-7 - Permit and privilege taxes required; penalty for violations

In addition to the excise tax on each person selling, using, consuming, handling or distributing tobacco as hereinafter provided, it is hereby made the duty of the commissioner to collect a privilege tax of One Hundred Dollars ($100.00) for each permit issued to every distributor, wholesaler or dealer doing business in this state. However, the amount of the privilege tax to be paid for a permit issued for a period of less than twelve (12) months shall be the proportionate amount of the annual privilege tax that the number of months, or part of a month, remaining until the permit expiration date bears to twelve (12) months, but in no case shall the privilege tax be less than Ten Dollars ($10.00).
Foreign manufacturers, wholesalers, or distributors may secure a permit from the commissioner, upon the payment of a fee of One Hundred Dollars ($100.00), and shall agree in an application sworn to and certified, that the excise tax shall be paid on all shipments of taxable tobacco into the State of Mississippi, that the required tax stamps shall be affixed to cigarettes, and that the commissioner, or his authorized agent, shall be permitted to inspect and audit their records of tobacco shipments into the State of Mississippi at any and all reasonable times.
It is further provided that any person who engages in any business for which a permit is required by this chapter, before procuring a permit, or after the permit is cancelled, shall be guilty of a misdemeanor, and punishable by a fine of not exceeding Five Hundred Dollars ($500.00), nor less than Fifty Dollars ($50.00).
Codes, 1942, § 10171; Laws, 1940, ch. 119; Laws, 1954, ch. 364; Laws, 1955, Ex. Sess ch. 115, § 3; Laws, 1985, ch. 351, § 7; Laws, 1998, ch. 422, § 2, eff. 1/31/1998.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-9 - Permit may be revoked or suspended

(1)
In addition to the penalties imposed in this chapter, after the second offense for any violation, the commissioner may revoke any permit that may have been issued to any person, or persons, violating any provisions of this chapter, or any rules or regulations promulgated by the commissioner under authority of this chapter.
(2)
(a)
No manufacturer or wholesale dealer shall sell, offer to sell, or deliver any tobacco products to any retail dealer in this state and no retail dealer in tobacco products shall buy or accept delivery for any such product for any consideration other than cash or on terms. If payment is not received when due or payment is returned for insufficient funds, the vendor, within five (5) business days, shall notify the commissioner thereof and the commissioner shall promptly notify all manufacturers and wholesale dealers in the state of the default in payment and thereafter no person shall sell any tobacco products to the retailer in default on any other terms than cash delivery, until otherwise authorized by the commissioner. Under penalty of suspension of the permit, the retailer who is in default shall pay his obligation in full within thirty (30) days from the date it became due.
(b)
Any permittee that violates the provisions of this section may have his permit suspended for not more than thirty (30) days for each offense. Each failure of a retail dealer to make payment for any default before the expiration period of suspension constitutes a separate offense. The commissioner may permanently revoke the permit of any permittee who is suspended for default in payment for more than six (6) months in any twelve-month period.
(c)
In addition, the commissioner may require the retail dealer to make payment in cash for all tobacco products subsequently sold or delivered to him.
(3)
The commissioner, in the event a permit is suspended or revoked, is required to notify all manufacturers, wholesalers and distributors having a permit required by this chapter, that the permit has been suspended or revoked, and such manufacturer, wholesaler and distributor is henceforth prohibited from selling taxable tobacco to such dealer or retailer. The commissioner may notify manufacturers, wholesalers and distributors as required by this paragraph either manually or electronically and shall specify by rule or regulation the method by which the notification shall be made.
Codes, 1942, § 10172; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1938, ch. 118; Laws, 1985, ch. 351, § 8; Laws, 1997, ch. 578, § 13; Laws, 2005, ch. 499, § 29; Laws, 2012, ch. 566, § 8, eff. 5/23/2012.
Amended by Laws, 2020, ch. 331, HB 1486,§ 1, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-11 - Penalties for operating without a permit

Any person engaged in the business of buying, selling or distributing within this state, tobacco as a wholesaler without having secured the required permit from the commissioner shall be guilty of a misdemeanor.
Codes, 1942, § 10173; Laws, 1932, ch. 92; Laws, 1934, ch. 125.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-17 - When distributors not required to affix stamps

Any distributor engaged in manufacturing tobacco products in this state shall not be required to affix stamps to manufactured cigarette products before delivery to wholesalers qualified to affix stamps under the provisions of this chapter, but shall affix the required stamps to any taxable cigarettes delivered to retailers or consumers.
Codes, 1942, § 10189.5; Laws, 1955, Ex. Sess, ch. 115, § 7; Laws, 1985, ch. 351, § 11, eff. 6/1/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-19 - Dealers liable; exception

The provisions of this chapter shall not apply to dealers in tobacco made the subject of interstate sales, except as provided in Chapter 70, Title 27, Mississippi Code of 1972.
Codes, 1942, § 10176; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 2009, 2nd Ex Sess, ch. 85, § 13, eff. 7/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-21 - Exemptions

(1)
The provisions of this chapter shall not apply to any tobacco donated to any charitable organization for the use of inmates of any institution supported, in whole or in part, by donations from the public, nor shall its provisions apply to tobacco purchased by the state or federal government for use of inmates of any state or federal institution. This exemption from the payment of the tax can only be allowed by the commissioner on sales supported by proof that such taxable tobacco was not purchased for resale, but donated to the inmates of the institution claiming such exemption. This proof must be accompanied by an exemption claim form as prescribed by the commissioner and signed under penalty of perjury by an official of the institution requesting the exemption.
(2)
It is further provided that no tax shall apply on sales of tobacco by a wholesaler or distributor to a retailer for resale on the Mississippi and Tennessee Rivers at midstream or in the intercoastal waterway in the Mississippi Sound to crew members for use or consumption on boats or barges transporting property in interstate commerce.
Codes, 1942, § 10177; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1938, ch. 118; Laws, 1970, ch. 548, § 1; Laws, 2012, ch. 566, § 4, eff. 7/1/2012.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-23 - Tax additional

The tax imposed by this chapter is in addition to all other privileges, licenses, and any and all other taxes now imposed by law in this state; but nothing in this section shall be construed to permit the taxation by municipalities or boards of supervisors of the privilege taxed by this chapter.
Codes, 1942, § 10178; Laws, 1934, ch. 125.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-25 - Unpaid taxes a debt

All taxes and penalties imposed under the provisions of this chapter remaining due and unpaid shall constitute a debt to the State of Mississippi, which may be collected from the person owing same by suit or otherwise.
Codes, 1942, § 10179; Laws, 1932, ch. 92; Laws, 1934, ch. 125.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-29 - [Repealed]

Repealed by Laws, 1985, ch. 351, § 23, eff. 6/1/1985.
Codes, 1942, § 10181; Laws, 1932, ch. 92; 1934, ch. 125; 1938, ch. 118.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-31 - Compensation to dealers

Dealers subject to the provisions of this chapter shall be allowed, as compensation for their services in affixing the stamps herein required, a sum equal to eight percent (8%) of the face value of the stamps purchased by them, provided that the commission shall allow no discount on the purchase of stamps by wholesalers of an aggregate amount of less than one hundred dollars ($100.00), and by retailers of an aggregate amount of less than fifty dollars ($50.00) in any one order.
It is further provided that the commissioner may, in his discretion, either reduce the compensation allowed, or disallow any compensation for the affixing of stamps, for failure of such dealer to comply with any provisions of the law or rules and regulations promulgated by the commissioner.
Codes, 1942, § 10182; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1938, ch. 118; Laws, 1964, ch. 536, § 1, eff. 7/1/1964.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-33 - Segregation of stock for interstate shipment

Manufacturers, distributors and wholesalers of cigars, cigarettes or smoking tobacco subject to the tax under this chapter, doing both intrastate and interstate business in such tobacco, must qualify as interstate dealers in such tobacco by applying to the commissioner for permission to engage in such business, and, upon receipt of such permission, he shall be permitted to set aside such part of his stock as may be absolutely necessary for the conduct of such interstate business, without affixing the stamps to cigarettes required by this chapter. Said interstate stock shall be kept in an entirely separate part of the building, separate and apart from intrastate stock, and the said interstate business shall be conducted by the said wholesale dealer in accordance with rules and regulations to be promulgated by the commissioner.
It is further provided that shipment of such merchandise be made only by a railroad, express company, boat line, or motor freight line certified by the Mississippi Public Service Commission as a common carrier, or by registered or insured parcel post.
It is further provided that any manufacturer, distributor, or wholesaler of cigars, cigarettes or smoking tobacco, engaged in interstate commerce in such tobaccos, shall report to the commissioner on or before the fifteenth day of each month, on forms prescribed by the commissioner, all sales of cigarettes made in interstate commerce during the preceding month to which Mississippi stamps were not affixed. These reports must be made supplementary to the reports required to be filed by Section
27-69-35
of this chapter.
Each shipment must be covered by a complete copy of invoice of the consignor, and supported by properly receipted bill of lading of the transportation company, or post office department as specified in the foregoing, and the receipted bills of lading and invoices shall be subject to inspection by the commissioner for a period of three (3) years.
The commissioner is further authorized to verify the actual delivery to the consignee of such unstamped taxable cigarettes before allowing credit, and for the purpose of such verification, the commissioner may exchange information with the proper authorities of other states as to movement of taxable tobacco to and from other states into and from the State of Mississippi.
Codes, 1942, § 10183; Laws, 1932, ch. 92; Laws, 1936, ch. 156; Laws, 1938, ch. 118; Laws, 1985, ch. 351, § 13, eff. 6/1/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-37 - Preservation of invoices

Each person engaged as a wholesaler or retailer in the sale, use or consumption of tobacco, shall keep and preserve separately from all other invoices, for a period of three (3) years, all invoices of tobacco and of stamps bought by him, and shall permit the commissioner to inspect and examine all merchandise, invoices, books, papers and memoranda as may be necessary in ascertaining whether or not the tax levied herein has been paid, or to determine the amount of such tax that may be due, or due and unpaid. The failure of any person required to pay the tax herein levied, to preserve said invoices as above provided, or to permit the inspection and examination of merchandise, invoices, books, papers and memoranda, at the request of the commissioner, or his authorized agent, shall be deemed a violation of this chapter, and the commissioner may revoke the permit issued to such person as provided under Section
27-69-5
of this chapter, and also punishable as hereinafter set out. And the record of said invoices shall be open for inspection by the commissioner for the purpose of enforcing the provisions of this chapter.
Codes, 1942, § 10185; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1955, Ex. Sess, ch. 115, § 4; Laws, 1985, ch. 351, § 15, eff. 6/1/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-39 - Liability of persons, carriers, etc

The provisions of this chapter shall extend and apply to every person using the public roads or highways, whether operating as common carrier, or contract carrier, or possessing, or transporting in this state any tobacco for delivery, sale or distribution, unless exempted hereunder. If such person is engaged in interstate commerce, he must have in his actual possession while engaged in transporting such tobacco, invoices or delivery tickets correctly disclosing the consignor and consignee of each and every item of tobacco being transported, provided that common carriers operating under the supervision of the interstate commerce commission, and having a permanent office, or place of business in this state where permanent and correct records are kept, are not required to have in the immediate possession of the person in charge of the vehicle, in which tobacco is being transported, such invoices or delivery tickets, but the records of such common carriers shall be open to the inspection of the commissioner, or any representative of the commissioner, at all reasonable times, for the purpose of obtaining information with reference to all tobacco transported into this state. The absence of such invoices or delivery tickets shall be prima facie evidence that such person is a dealer in tobacco in this state, and is subject to the provisions of this chapter.
Codes, 1942, § 10186; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-41 - Penalties

If any person subject to the provisions of this chapter, or any rules or regulations promulgated by the commissioner under authority hereof, shall be found to have failed to affix the stamps required, or to have the same affixed as herein provided, or to pay any tax due hereunder, or to have violated any of the provisions of this chapter, or rules and regulations promulgated by the commissioner in the administration of this chapter, there shall be collected from such person, in addition to the tax that may be due, a penalty of fifty percent (50%) of the tax due; and the commissioner, or his duly authorized representative, may make immediate demand upon such person for the payment of all such taxes and penalties. Provided, that the commissioner, for good reason shown, may remit all or any part of the penalties imposed, but the taxpayer must pay all taxes due and interest thereon, at the rate of six percent (6%) per annum. The keeping of any unstamped cigarettes or untaxed tobacco at a place of business where such articles are sold, shall be prima facie evidence of intent to violate the provisions of this chapter.
All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in the Sales Tax Law, except where there is conflict, then the provisions of this chapter shall control.
Codes, 1942, § 10187; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1955, Ex. Sess, ch. 115, § 5; Laws, 1985, ch. 351, § 16, eff. 6/1/1985.
Amended by Laws, 2020, ch. 372, HB 859,§ 8, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-43 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
Codes, 1942, § 10188; Laws, 1932, ch. 192; Laws, 1934, ch. 125.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-45 - [Repealed]

Repealed by Laws, 1985, ch. 351, § 24, eff. 6/1/1985.
Codes, 1942, § 10189; Laws, 1932, ch. 192; Laws, 1934, ch. 125; Laws, 1955, Ex. Sess, ch. 115, § 6.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-47 - Penalty for reuse of stamps

Whoever wilfully washes, removes, or otherwise prepares for use stamps, provided for in this chapter, with intent to use, or cause the same to be used, after it has already been used, or who knowingly or wilfully buys or offers for sale, or gives away, any such stamps to any person for use, or knowingly uses the same, or has in his possession any such washed, restored or altered stamp which has been removed from the cigarette package to which it has been previously affixed, or whoever, for the purpose of evading any tax hereunder, uses any stamp which has heretofore been used for the purpose of paying any tax provided in this chapter, or whoever buys, sells, uses or offers to buy, sell or give away, or has in his possession any stamp or stamps not lawfully purchased, shall be guilty of a felony and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or by both said fine and imprisonment.
Codes, 1942, § 10190; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1985, ch. 351, § 17, eff. 6/1/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-49 - Refund on damaged goods; how obtained

(1)
The commissioner may promulgate rules and regulations providing for refunds to dealers of the face value of stamps affixed to any cigarettes which have become unfit for use and consumption, unsalable, or for any other legitimate loss which may occur, upon proof of such loss. Refund is to be made by issuing new stamps of an aggregate value of the tax paid on the goods adjudged to be unfit for use, consumption, unsalable, or any other loss suffered.
(2)
The proof of loss required to obtain a refund of the amount so authorized in subsection (1) of this section, shall be in a form prescribed by the commissioner and signed by the applicant under penalty of perjury, his agent or representative, or other person familiar with the facts relied upon, setting out in detail the facts and circumstances under which the loss occurred.
(3)
The commissioner shall keep a permanent record of all such refunds made by him, in his office, and shall receive credit for such refunds.
(4)
No cigarettes which have been adjudged unfit for use and consumption, or unsalable, shall again be offered for sale in this state, and any person selling or offering to sell, or to give away, any such cigarettes shall be guilty of a misdemeanor.
Codes, 1942, § 10191; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1938, ch. 118; Laws, 1985, ch. 351, § 18; Laws, 2012, ch. 566, § 5, eff. 7/1/2012.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 69 - TOBACCO TAX (§§ 27-69-1 — 27-69-79) › Section 27-69-51 - Refund for stamps shipped into another state; refund of tax paid on cigarettes in possession of wholesaler ceasing to do business in Mississippi

(1)
If any wholesaler subject to the provisions of this chapter shall sell or ship or transport any cigarettes into another state to a regular dealer, he shall be allowed a refund of the tax paid on those cigarettes. The refund shall be made by way of new stamps issued to him by the commissioner upon application accompanied by sworn acknowledgment from the purchaser, showing the units, items and date of delivery, the acknowledgment to state that he has received such cigarettes, and that stamps of an aggregate value, of which refund is requested, were on the cigarettes so acknowledged; provided further, that the acknowledgment shall show that the stamps affixed to the cigarettes, for which refund is requested, have had the cancellation marked "void" by ink, or by imprinting.
(2)
If any wholesaler subject to the provisions of this chapter shall cease to do business in the State of Mississippi, he shall be allowed a refund of the tax paid on cigarettes in his possession. Such refund request shall be accompanied by a sworn acknowledgement that the wholesaler is no longer doing business in the State of Mississippi, and the acknowledgment must state that stamps with a value in the amount of the refund being requested are being returned to the Department of Revenue before use.
Codes, 1942, § 10192; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1938, ch. 118; Laws, 1985, ch. 351, § 19; Laws, 2011, ch. 520, § 5, eff. 7/1/2011.