Miss. Code Ann. » Miss. Code Ann. / Title 27 / Chapter 65
Mississippi Code

Miss. Code Ann. § 27-65-1 (2026)

Title of chapter

✓ current as of July 2026
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This chapter may be cited as the Mississippi Sales Tax Law.

Codes, 1942, § 10103; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1944, ch. 129, § 1; Laws, 1954, ch. 369; Laws, 1955 Ex Sess, ch. 109, § 1, eff. 3/1/1955.

Notes of Decisions
Cited in 4 cases, 2001–2015 · leading case: City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289 (Miss. 2003).
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City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289 (Miss. 2003). “On February 2, 2000, the Municipalities amended their first complaint to restate their demand for permanent *293 relief to include that the MSTC be directed to perform all acts as required under Miss.Code Ann. § 27-65-1 et seq. (2000) and § 27-3-57 (1999), and on February 16,…”
Fugitt v. Mississippi Dep't of Revenue (In re Fugitt), 539 B.R. 289 (Bankr. S.D. Miss. 2014). “The taxation of sales in Mississippi is governed by the Mississippi Sales Tax Law, Miss. Code Ann. §§ 27-65-1 to 27-65-111. During the period covered by the audit, the Mississippi Sales Tax Law, with certain exceptions, assessed on “every person engaging or continuing within…”
Blalock v. Mississippi Dep't of Revenue (In re Blalock), 537 B.R. 284 (Bankr. S.D. Miss. 2015). “Sales Tax-Legality The taxation of sales in Mississippi is governed by the Mississippi Sales Tax Law, Miss.Code Ann. §§ 27-65-1 to -111. The Mississippi Sales Tax Law, with certain exceptions, assesses on “every person engaging or continuing within this state in the business of…”
City of Belmont, Mississippi v. Mississippi State Tax Comm'n (Miss. 2001). “On February 2, 2000, the Municipalities amended their first complaint to restate their demand for permanent relief to include that the MSTC be directed to perform all acts as required under Miss. Code Ann. § 27-65-1 et seq. (2000) and § 27-3-57 (1999), and on February 16, 2000,…”
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