Department of Revenue

Taxpayers or other persons may also obtain publications from the Department that provide information useful in complying with the laws administered by the Department. Most printed publications of the Department may also be found on the Department's website. Notes 35 Miss. Code. R…

Many questions may be answered easily over the telephone or in person by an agent of the Commissioner. Oral advice is considered advisory only and is non-binding. Taxpayers or persons who have complicated questions or issues centered on their own particular facts and circumstance…

Taxpayers or other persons may seek guidance by submitting a written request for a letter ruling to the Office of Tax Policy. When asking for instruction on a specific issue, it is necessary to provide adequate information in order to accurately answer the question. Because a req…

Letter rulings are considered informal guidance; however, the taxpayer or person requesting the letter ruling may rely on the response absent a subsequent law or regulation change or written retraction, provided that the information presented is factual and complete with no mater…

The Department will refuse to issue a letter ruling under the following circumstances: 1. The matter is outside the primary jurisdiction of the Department. 2. The question presented lacks clarity, has insufficient facts to provide a conclusive determination, or is too vague or to…

If the Department should at a later date determine that its response regarding a letter ruling was incorrect, the letter ruling will be retracted in writing and the effect of the retraction will be prospective from the date of the retraction letter. Notes 35 Miss. Code. R. 1-01-1…

Absent a written retraction of the letter ruling, a law or rule change, or a change in the person's particular circumstances that affects the issue being addressed, a letter ruling will be valid for seven years from the date of its issuance. At the end of the 7-year period, the p…

Any letter rulings written by the Department before June 30, 2005, are no longer valid. A recipient of a ruling issued prior to that date should review their letter ruling to determine if an update is necessary. Notes 35 Miss. Code. R. 1-01-1009 Adopted 12/23/2024

This Regulation is promulgated under the authority and requirements of the Mississippi Administrative Procedures Law. Notes 35 Miss. Code. R. 1-01-101 Amended 7/1/2018 Amended 8/24/2020 Amended 6/24/2021 Amended 12/23/2024

The Department will accept an anonymous request for a letter ruling, but the response will not be binding until the identity of the person to whom the request pertains has been disclosed to the Department. The name and other identifying information of the anonymous person should …

A response to a person's authorized representative constitutes notice to that person. It is the person's continuing obligation to inform the Department of the identity and address of its representative. Notes 35 Miss. Code. R. 1-01-1011 Adopted 12/23/2024

Notes 35 Miss. Code. R. 1-01-1012 Reserved 12/23/2024

This Regulation shall apply to all matters falling within the jurisdiction of the Mississippi Department of Revenue and the Commissioner except to the extent the laws of the State of Mississippi provide otherwise. This Regulation is in addition to and supplements those statutory …

The Department of Revenue regulates most tax matters in the State of Mississippi. The Department's responsibilities also include regulating alcoholic beverages, medical cannabis dispensaries, property taxes, motor vehicle tags and titles, issuing permits, and certain business reg…

The Mississippi Department of Revenue is statutorily responsible for the majority of revenue collection activities for the State. The core functional duties of the Department are identified as follows: 1. Tax administration. 2. Compliance enforcement. 3. Wholesale distribution of…

Notes 35 Miss. Code. R. 1-01-105 Amended 7/1/2018 Amended 8/24/2020 Amended 6/24/2021 Reserved 12/23/2024

Audit All notices under Section 30 of Senate Bill 2971 of the 2021 Regular Session must be sent to Incentives@dor.ms.gov. Notes 35 Miss. Code. R. 1-01-109 Amended 7/1/2018 Amended 8/24/2020 Amended 6/24/2021

The Department of Revenue may be contacted in person or by telephone during regular business hours, or by U.S. Mail, electronic mail or facsimile. A current listing of contact information for the Department of Revenue may be found at www.dor.ms.gov or obtained by calling (601) 92…

Notes 35 Miss. Code. R. 1-01-1100 Adopted 12/23/2024

These sections set forth the Department's rules governing the form and content of requests for declaratory opinions and the Department's procedures regarding the requests under Miss. Code Ann. Section 25-43-2.103. Notes 35 Miss. Code. R. 1-01-1101 Adopted 12/23/2024

Any person with a substantial interest in the subject matter on which he is requesting information may submit a written request to the Department for a declaratory opinion by following the procedures specified below. Substantial interest in the subject matter means that the inter…

The Department will issue declaratory opinions regarding subject matters that are within the primary administrative responsibilities of the Department. Subject matters within the oversight of the Department include the applicability of specified facts to a statute administered or…

The Department may, for good cause, refuse to issue a declaratory opinion. The circumstances in which declaratory opinions will not be issued include, but are not necessarily limited to: 1. The matter is outside the primary jurisdiction of the Department. 2. The question presente…

A written request for a Declaratory Opinion is required. Each request must be printed, typewritten, or in legible handwriting. Each request must be submitted on standard business letter-size paper. Requests may be in the form of a letter addressed to the Office of Tax Policy or i…

All requests must be mailed or delivered to the Office of Tax Policy. The request and the envelope in which it is delivered shall clearly state that it is a request for a declaratory opinion. Oral and telephonic, requests are not acceptable. The request must include a completed t…

Each request must include the full name, telephone number, and mailing address of the requestor. Each request shall be signed by the person filing the request or a duly authorized representative. The signing party shall attest that the request complies with the requirements set f…

A request must be limited to a single set of facts and each request must contain the following: 1. Clear identification of the statute, rule, or order at issue. 2. A concise statement of the issue or question presented for the declaratory opinion. 3. A complete and accurate state…

A request may contain relevant information to support a position or proposed opinion suggested by the requestor. The argument may be submitted in the form of a brief containing a full discussion of the basis for the request, including any legal authorities in support of the posit…

Notes 35 Miss. Code. R. 1-01-111 Amended 6/24/2021

Within forty-five (45) days after the receipt of a request for a declaratory opinion that complies with the requirements of these rules, the Department will respond in writing by one of the following methods: 1. Issue an opinion declaring the applicability of the specified statut…

The forty-five (45)day period will begin on the first business day after the request is received by the Department. The response may be sent to the authorized representative instead of the requesting party or the person signing the request. Notes 35 Miss. Code. R. 1-01-1111 Adopt…

Declaratory opinions and requests for declaratory opinions are available for public inspection. The taxpayer must sign a confidentiality waiver to authorize the Department to disclose the contents of a declaratory opinion. Notes 35 Miss. Code. R. 1-01-1112 Adopted 12/23/2024…

Notes 35 Miss. Code. R. 1-01-1113 Reserved 12/23/2024

[Effective until 12/23/2024] [Reserved] Notes 35 Miss. Code. R. 1-01-112

Notes 35 Miss. Code. R. 1-01-200 Adopted 12/23/2024

"The Department" means the various offices, bureaus, and divisions of the Mississippi Department of Revenue that carry out the functional duties and responsibilities of the Commissioner as authorized by law. Notes 35 Miss. Code. R. 1-01-201 Adopted 12/23/2024

"Board of Tax Appeals" means the three-member appellate body as legally constituted and authorized by statute to hear appeals of Review Board decisions and certain other decisions and actions by the Department. Notes 35 Miss. Code. R. 1-01-202 Adopted 12/23/2024

"Commissioner" means the Commissioner of the Department of Revenue. Notes 35 Miss. Code. R. 1-01-203 Adopted 12/23/2024

"Denial" means the final decision of the Department staff to deny the claim, request for waiver, or application being considered. In this context, the Review Board staff is not included in the Department staff. Denial does not mean the act of returning or refusing to consider a c…

"Executive Director" means the Executive Director of the Board of Tax Appeals. Notes 35 Miss. Code. R. 1-01-205 Adopted 12/23/2024

"Hearing Officer" means an individual selected by the Chairman of the Review Board from a pool of qualified individuals designated by the Commissioner to serve as administrative hearing officers to conduct a hearing on an appeal of a notice of intent to suspend, surrender, seize …

"IFTA License" means a permit, license, or decal that the Department is authorized to issue or revoke under the Interstate Commercial Carriers Motor Fuel Tax Law or the International Fuel Tax Agreement. Notes 35 Miss. Code. R. 1-01-207 Adopted 12/23/2024

"IFTA Licensee" means a person holding the IFTA license, applying for an IFTA license, or renewing an IFTA license. Notes 35 Miss. Code. R. 1-01-208 Adopted 12/23/2024

"IRP Registration" means the registration of a vehicle under the provisions of the International Registration Plan. Notes 35 Miss. Code. R. 1-01-209 Adopted 12/23/2024

"IRP Registrant" means a person in whose name a vehicle or vehicles are registered under the provisions of the International Registration Plan. Notes 35 Miss. Code. R. 1-01-210 Adopted 12/23/2024

"IRP Credentials" means the cab card and license plate issued by the Commissioner or Department in accordance with the International Registration Plan. Notes 35 Miss. Code. R. 1-01-211 Adopted 12/23/2024

"Last known address," when referring to the mailing of a notice of intent to suspend, revoke or order the surrender and/or seizure of the permit, IFTA license, IRP registration, IRP credentials, tag or title, or to the mailing of a denial of a permit, IFTA license, IRP registrati…