Mississippi Sales Tax Nexus: Economic Nexus Threshold (2026)

What to do after crossing the Mississippi threshold

We did not find a specific start-date rule for Mississippi in the sources reviewed. Check the official guidance before you begin collecting.

1. Confirm the numbers. Check your Mississippi sales against the measure and period in the key facts above.
2. Register before you collect. Use Mississippi's official registration page. Collecting a state's tax without a registration is generally not allowed.
3. Collect and file. Charge Mississippi sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
4. Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.

Physical presence and inventory in Mississippi

Mississippi asserts nexus when a business owns business property in the state or is represented by employees or agents who service customers or solicit orders; inventory stored in Mississippi (including FBA/3PL) generally creates physical nexus.

Marketplace sellers in Mississippi

Do marketplace sales count toward your own threshold? No, excluded.

Not confirmed officially. The aggregator (Sales Tax Institute, 8/1/2026) says marketplace sales are excluded from an individual seller's threshold. Mississippi has a marketplace facilitator law (2025 SB 2805 extended the marketplace facilitator definition to facilitated room rentals), but the pages we reached (DOR FAQ, admin code Rule 3.09, 2025 legislation page) do not say whether facilitated sales count toward a remote seller's own $250,000.

Other things to know about Mississippi

• Mississippi and Alabama are the only states with a $250,000 threshold; Mississippi has no transaction-count test.
• The economic nexus rule (Rule 3.09) also requires that the seller be 'purposefully or systematically exploiting the Mississippi market' (e.g., TV/radio, email, online or app advertising directed at Mississippi customers, or direct mail). Out-of-state sellers register for a Seller's Use Tax permit via TAP.
• Filing frequency depends on annual tax: under $600/year annual, $600-$3,599 quarterly, over $3,599 monthly. Returns are due the 20th day after the period ends.
• Not an SSUTA member. Local levies are mainly city/county tourism and economic development taxes on hotels and restaurants, administered by DOR.