E-commerce Taxation In Mississippi

Mississippi was the first state to enforce a general state sales tax in the year 1932. Sales tax remains a vital portion of their state revenue and such, has been extended to the arena of e-commerce. Any information downloaded from the Internet is deemed to be a transfer of tangible personal property and therefore subject to the state’s sales/use tax laws in Mississippi.

The following questions have been addressed in this article:

What does Sec 27-67 -3 (i) of the Mississippi Code of 1972 (as amended) state?
What tax rate is levied on photographic goods purchased via the Internet in Mississippi?


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