Are out-of-state companies required to charge Mississippi sales or use tax on items shipped into Mississippi?
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Persons operating a place of business in this State are liable for sales tax on all non-exempt sales delivered in Mississippi by the out-of-state businesses. Persons who do not maintain a place of business in Mississippi but who are represented in this State by salespersons who reside in Mississippi and solicit or accept orders for merchandise which is subsequently delivered in this State are liable for collection of Mississippi Use Tax.
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Related Questions
- Do out-of-state companies doing work in Mississippi need to register with the Mississippi State Tax Commission?
- Are out-of-state companies required to charge Mississippi sales or use tax on items shipped into Mississippi?
- Are out-of-state leasing dealers/companies required to be registered for collection of sales or use tax?
