The Mississippi state sales tax rate is 7.0% in 2026. When county and city taxes are added, the combined rate ranges from 7.0% in areas with no local additions up to 7.25% in the highest-taxed jurisdictions. The most populated areas of Mississippi — including Hinds County — have a combined rate of 7.0%.
Mississippi was the first US state to adopt a general sales tax in 1930. The state has one of the highest base rates at 7% and taxes groceries at the full state rate, with minimal local additions.
💡 Quick Reference: $100 purchase in Mississippi at the average combined rate costs approximately $107.12 after tax. Use the calculator above to find the exact amount for any county or city in Mississippi.
Groceries in Mississippi are taxed at reduced 7% state rate. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Mississippi, as they are in most US states.
Common Mississippi Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Mississippi sales tax.
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Grocery Food
Unprepared groceries are taxed at reduced 7% state rate in Mississippi.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Mississippi.
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Clothing
Clothing is taxable at full rate in Mississippi.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Mississippi Sales Tax Work?
Sales tax in Mississippi is collected at the point of purchase by retailers and remitted to the Mississippi Department of Revenue. The total rate you pay is the sum of the Mississippi state rate (7.0%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Mississippi — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Mississippi sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Mississippi annual sales or 200+ Mississippi transactions must also register and collect Mississippi sales tax even without a physical presence.
📅 Mississippi Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Mississippi Department of Revenue based on your sales volume. File and pay online through the Mississippi state tax portal.
The Mississippi state sales tax rate is 7.0% in 2026. With county and city additions, combined rates range from 7.0% to 7.25% depending on your location. The most common combined rate in populated Mississippi counties is around 7.12%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Mississippi are taxed at reduced 7% state rate. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Mississippi sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Hinds County at 7.0%: $200 × 0.70 = $14.00 in sales tax, making the total $214.00. Or simply use the free Mississippi sales tax calculator at the top of this page.
Yes, if you meet Mississippi’s economic nexus threshold. Remote sellers must collect and remit Mississippi sales tax if they have $100,000 or more in Mississippi sales or 200+ separate Mississippi transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Mississippi.
Most services are not subject to Mississippi sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Mississippi — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Mississippi Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Mississippi is 7.25%, which occurs in areas with the maximum local tax additions on top of the 7.0% state base rate. The lowest rate is the state base rate of 7.0% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Mississippi.