Mississippi sales tax changes effective July 1, 2019
The Mississippi Department of Revenue has announced the following two tax rate changees effective July 1, 2019.
- The City of Columbia, MS will impose a 3% tax on hotels and restaurants effective July 1, 2019.
- The City of Waynesboro, MS will impose a 1% tax on the gross proceeds of sales of hotels, motels and bed-and-breakfast establishments and a 1% tax on the gross proceeds of sales of beer, alcoholic beverages and all prepared food in restaurants and bars within the City, effective July 1, 2019.
Sales tax guide for Mississippi businesses
Our free, online guide covers all aspects of managing Mississippi sales tax compliance. Topics include:
- Business registration
- Collecting sales tax
- Filing sales tax returns
- State nexus obligations
- And more!
Booneville is levying a special 2 percent tourism, parks, and recreation tax on the gross proceeds of the following:
- Room rentals in hotels and motels
- Sales of prepared food in restaurants
The special tax is in addition to all other taxes. Additional information.
Brandon is imposing a special 3 percent amphitheatre and ancillary improvement tax as of August 1, 2017. Levied on the gross proceeds of hotel and motel room rentals, it is in addition to all other taxes. Additional information.
Byram is levying a special 2 percent tax on the gross proceeds of hotel and motel room rentals. This tax is also in addition to all taxes already imposed on these room rentals. Additional information.
As of July 1, 2017 the Pascagoula special 3 percent tourism and economic development tax on the gross proceeds of hotel and motel room rentals is discontinued. Additional information.
Southaven also discontinued a tax as of July 1: the 1 percent restaurant tax on the gross proceeds of sales of prepared food and beverages at restaurants. Additional information.
A new special tax takes effect in Meridian, Mississippi on November 1, 2016. The 2% tax is in addition to all other taxes and applies to the gross proceeds of restaurants from the sale of prepared food and beverages.
The special tax is the result of the enactment of House Bill 1770, which authorizes Meridian to levy special taxes on certain businesses located within the corporate limits of the city. “Restaurant” is defined as “all places within the corporate limits of the city where prepared food and beverages are sold for consumption, whether such food is consumed on the premises or not.” It does not include convalescent or nursing homes, hospitals, medical clinics or schools that provide food for patients, students, visitors or their families.
Revenue generated by the tax will help fund the construction, equipping and furnishing of the Southern Arts and Entertainment Center, which includes an artists’ village, amphitheater, performing arts center and conference center. Additional information.
Beginning October 1, 2016, all sales of prepared foods by restaurants located in Winona, Mississippi, are subject to an additional special 2% tax.
“Restaurant” is defined as “all places where prepared food and beverages are sold for consumption on the premises,” excluding any restaurant-like facility associated with a hospital, medical clinic, nursing home or school. Additional information.
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Effective June 1, 2015, the City of Como, Mississippi, will levy special taxes on the following:
- The gross proceeds from hotel/motel room rentals: $1 per night per occupied room.
- The sale of prepared food: 2%.
The taxes, which are in addition to all other taxes in Como, will generate funds for Como tourism, parks and recreation.
Taxpayers should report the 2% prepared food tax using rate code 92, either online or on Form 72-010. The $1 occupancy tax must be remitted separately, in a separate Occupancy Tax account (must be established by July 20, 2105). Additional information.