Mississippi Code
Miss. Code Ann. § 27-67-17 (2026)
Payment of tax to commissioner, filing of returns
✓ current as of July 2026
- (1) Except as otherwise provided in this section, the commissioner shall collect the tax imposed by this article, and every person subject to its provisions shall remit to the commissioner, on or before the twentieth day of each month, the amount of tax due by such person for the preceding calendar month. Returns and payments placed in the mail must be postmarked by the due date in order to be timely filed, except that when the due date falls on a weekend or holiday, returns and payments placed in the mail must be postmarked by the first working day following the due date in order to be considered timely filed. Every taxpayer shall file a return with his remittance, which return shall be prescribed by the commissioner and shall show for the calendar month preceding the tax payment date, the total sale or purchase price, or value of tangible personal property or specified digital products sold, used, stored or consumed by him for benefit received or service performed, and such other information as the commissioner may deem pertinent and necessary for determining the amount of tax due thereunder.
- (2) The commissioner, in his discretion, may authorize in writing the filing of returns and the payment of tax on a quarterly basis by any person required or authorized to pay the tax imposed, such authority to be subject to revocation for good cause by the commissioner.
- (3) In instances where it is impractical to file returns and pay the tax monthly or quarterly, the commissioner may authorize the filing of semiannual or annual returns.
- (4) The commissioner, in his discretion, may authorize the computation of the tax on the basis of a formula in lieu of direct accounting of specific properties in instances where such method will expedite, simplify or provide a more equitable means of determining liability under this article. All formulas shall be subject to revocation for good cause by the commissioner.
- (5) A taxpayer who is eligible to apply, as a credit against the tax levied by this article, a tax credit awarded by the Mississippi Development Authority in accordance with the Mississippi Flexible Tax Incentive Act may apply the tax credit in the amount available for such purpose, or such lesser amount determined by the taxpayer, pursuant to the Mississippi Flexible Tax Incentive Act. The credit applied for a tax-reporting period shall be reflected on the form of the return in the manner prescribed by the commissioner.
Codes, 1942, § 10146-09; Laws, 1955, Ex Sess ch. 111, § 9; Laws, 1960, ch. 479, § 8; Laws, 1995, ch. 549, § 3; Laws, 2002, ch. 539, § 3; Laws, 2005, ch. 330, § 3; Laws, 2007, ch. 536, § 3; Laws, 2008, ch. 507, § 11; Laws, 2009, ch. 332, § 13; Laws, 2009, ch. 563, § 9; Laws, 2010, ch. 562, § 9; Laws, 2012, ch. 547, § 5, eff. 7/1/2012.
Amended by Laws, 2022, ch. 462, SB 2159,§ 16, eff. 7/1/2022.
Amended by Laws, 2021, ch. 475, HB 1139,§ 3, eff. 4/20/2021.
Notes of Decisions
Cited in 1
case, 2015–2015 · leading case: Vincent J. Castigliola, Jr. v. Mississippi Dep't of Revenue, 162 So. 3d 795 (Miss. 2015).
Vincent J. Castigliola, Jr. v. Mississippi Dep't of Revenue, 162 So. 3d 795 (Miss. 2015). “2014), and Miss.Code Ann. § 27-67-17 (Supp.2014). Indeed, a taxable event is nothing more than a condition precedent required before a specific tax can be levied on the transaction.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.