Mississippi Code

Miss. Code Ann. § 27-65-13 (2026)

Tax levied

✓ current as of July 2026

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There is hereby levied and assessed, and shall be collected, privilege taxes for the privilege of engaging or continuing in business or doing business within this state to be determined by the application of rates against gross proceeds of sales or gross income or values, as the case may be, as provided in the following sections.

Codes, 1942, § 10105; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1955, Ex Sess, ch. 109, § 7, eff. 3/1/1955.

Notes of Decisions

Cited in 4 cases (2 in the last 5 years), 1988–2025 · leading case: Blalock v. Mississippi Dep't of Revenue (In re Blalock), 537 B.R. 284 (Bankr. S.D. Miss. 2015).

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Blalock v. Mississippi Dep't of Revenue (In re Blalock), 537 B.R. 284 (Bankr. S.D. Miss. 2015). “17); see Miss. Code Ann. §§ 27-65-13 , -23. The Debtor continued to operate Blalock’s Refrigeration after the revocation of the Sales Tax Permit.”

McGowan v. Marx, 537 So. 2d 426 (Miss. 1988). · cites it 2× “Having concluded that McGowan was in the oil field service business, the next step is to review Miss.Code Ann. § 27-65-13 (1972), which imposes the sales tax on the privilege of engaging in that business and further which statute specifies that the tax should be ascertained…”

Jackson Land Food Mart Inc., Abdo Fadel, Sultan Naji & Seena Naji v. Herb Frierson, in his Off. Capacity as the Comm'r of Revenue of the Mississippi Dep't of Revenue (Miss. Ct. App. 2021). “]” Miss. Code Ann. § 27-65-13 (Rev. 2017). “[T]he dominant purpose of the privilege tax law is the collection of revenue[.”

Back Bay Lawnscapes LLC, Lowell Fountain & Bethany Fountain v. Christopher Graham, In His Off. Capacity as The Comm'r of the Mississippi Dep't of Revenue (Miss. Ct. App. 2025). “3d at 151 (¶24) (quoting Miss. Code Ann. § 27-65-13 (Rev. 2017)). Relevant here, a seven percent sales tax is imposed on businesses providing certain services, including “[g]rading, excavating, ditching, dredging or landscaping.”

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