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back to index backAMERItalk February,  2017


Mississippi: Proposed New Rule Requires Out-of-State Sellers with Substantial Economic Presence to Collect Use Tax on In-State Sales

Proposed New Rule: Title 35, Part IV, Subpart 3, Chapter 9: Out of State Sales into the State, Miss. Dept. of Rev. (1/12/17). The Mississippi Department of Revenue (Department) has issued a proposed new administrative rule explaining that certain out-of-state sellers with no physical presence in Mississippi must collect state use tax on their sales into Mississippi. More specifically, the proposal states that out-of-state sellers who lack a Mississippi physical presence but who are making retail sales of tangible personal property into Mississippi and have a substantial economic presence” for sales and use tax purposes are required to register for a license with the Department to collect and remit tax as provided by Miss. Code Ann. Section 27-67-4(e). The proposed rule explains that substantial economic presence” is created when sales into Mississippi exceed $250,000 per year based on the previous calendar year’s sales. Additionally, nexus is deemed created under the proposal when the consumer market is purposefully and systematically exploited by computer assisted shopping in addition to other customary means of media driven and catalogue distribution of solicitation made by out-of-state sellers.”

The proposed rule provides that out-of-state sellers who voluntarily register to collect tax on their sales into Mississippi by July 1, 2017 as a result of Miss. Code Ann. Section 27-67-4(e), will be held liable for tax due on their sales into Mississippi on a prospective basis. However, out-of-state sellers that have not voluntarily registered to comply with this requirement to collect and report the applicable tax on their in-state sales will be assessed retroactively,” wherein no statute of limitations will be used in determining the total tax liability for such taxpayers.”

Source: Deloitte - GAI






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