Mississippi Amazon Sales Tax
Mississippi enforces marketplace facilitator law since July 2020. Amazon collects the 7% state sales tax, which is nearly flat statewide.
Overview
Mississippi's marketplace facilitator law took effect July 1, 2020. The state imposes a 7% sales tax, and unlike most states Mississippi has very little local layering — only a handful of jurisdictions (notably the city of Jackson, at 1%) add a local tax, so the combined rate tops out around 8%. Amazon collects and remits the applicable rate automatically on orders shipped to Mississippi addresses.
For the vast majority of Mississippi addresses the rate is a flat 7%, with the small set of local add-ons being the only deviation. Mississippi is not a major Amazon fulfillment-center state, so the marketplace facilitator law is generally what establishes Amazon's collection duty on third-party sales. Note that Mississippi's direct-seller economic nexus threshold is unusually high at $250,000 with no transaction-count alternative.
For FBA sellers, Amazon handles Mississippi sales tax collection and remittance, so Amazon-only sellers have no separate registration obligation for those sales. Sellers with other channels should monitor the $250,000 threshold and consult a tax professional for any edge cases.
What FBA sellers still need to know
No registration for ongoing Amazon-only sales. Direct/non-Amazon sellers exceeding $250,000 in sales into Mississippi over any 12-month period (no transaction-count threshold) must register and remit.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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