Mississippi Sales Tax Exemptions
| Exemption Reason | Form | Issued By | Notes | XMPT Delivery |
|---|---|---|---|---|
| Resale | State | Direct purchases for resale are exempt | Forward |
Notes:
- Sales tax exemptions and certificates in Mississippi are relatively limited compared to other states. While certain exemptions exist for specific categories like food, prescription drugs, agricultural items, and manufacturing components, Mississippi does not issue standardized exemption certificates for all scenarios. For example, resale exemptions are handled differently—buyers use their sales tax permit or license rather than a formal certificate issued by the state. Vendors must verify the buyer’s eligibility “in good faith” and maintain detailed records to avoid liability during audits. This approach places more responsibility on vendors and buyers to ensure compliance without relying heavily on state-issued documentation.
- Mississippi does not accept blanket exemption certificates; each exemption must be documented individually.
- Sales tax exemptions for schools and affiliated organizations require an affidavit (Form 72-621-13), which must be renewed annually.
- GSA SmartPay 3 purchase and fleet cards used by government entities are exempt, but travel and integrated cards must be verified for billing type to determine tax status.
- Fundraising events by schools and charitable organizations may be exempt, but supplies and materials purchased for the event may still be taxable.
- Contractors working for government entities must pay sales tax on materials purchased for contracts.
For further details, visit the Mississippi Department of Revenue.