Mississippi economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into Mississippi without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where Mississippi stands.
Mississippi threshold at a glance
| Revenue threshold | $250,000 |
|---|---|
| Transaction threshold | None |
| How they combine | Revenue only |
| Measurement period | Prior 12-month period |
| State sales-tax rate | 7% |
What this means for remote sellers
Mississippi uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into Mississippi reach $250,000 during prior 12-month period. The number of separate transactions does not affect the threshold.
How Mississippi compares to other states
At $250,000, Mississippi sets a higher bar than the typical $100,000 threshold — only 2 jurisdiction(s) require this much in sales. It is one of 29 jurisdictions that look at revenue only — the number of transactions does not count. Its 7% base sales-tax rate sits above the roughly 5.7% average state rate.
How the Mississippi threshold is measured
Mississippi measures the threshold over Prior 12-month period. Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the Mississippi department of revenue.
Do marketplaces collect Mississippi sales tax?
Mississippi requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit Mississippi sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your Mississippi economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the Mississippi Department of Revenue.
What to do if you've crossed it
- Register with the Mississippi Department of Revenue for a sales-tax permit.
- Begin collecting tax on taxable sales to Mississippi customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
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Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
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Mississippi economic nexus FAQ
What is the economic nexus threshold in Mississippi?
Mississippi uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into Mississippi reach $250,000 during prior 12-month period. The number of separate transactions does not affect the threshold.
Do remote sellers have to collect Mississippi sales tax?
If your sales into Mississippi cross the threshold ($250,000) during prior 12-month period, you generally must register, collect, and remit Mississippi sales tax.
Does Mississippi count the number of transactions?
No. Mississippi measures only revenue ($250,000); the number of transactions does not matter.
When did Mississippi's economic nexus rules take effect?
Mississippi began enforcing economic nexus on September 1, 2018. Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward.
What is the sales tax rate in Mississippi?
Mississippi's statewide base sales-tax rate is 7%. Local jurisdictions may add their own tax, so the total rate at a given address is often higher. Once you establish nexus, you collect at the combined state and local rate for the destination.
Do marketplaces like Amazon collect Mississippi sales tax?
Yes. Mississippi requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your Mississippi economic nexus threshold.
How do I register for a Mississippi sales tax permit?
Register with the Mississippi Department of Revenue. You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the Mississippi department of revenue and a qualified professional.