New & Existing Business Guide
We are excited to have you as a business partner. We realize that maneuvering through the variety of sales tax requirements can be time-consuming and complicated. Following is a general how-to guide for Business Registration & Sales Tax Withholding for businesses within the City of Jackson, MS.
New Business Registration
Before engaging in any business in Mississippi subject to sales tax, a permit or registration license is required from the Department of Revenue. To register for a new tax account, go to https://tap.dor.ms.gov/_/, select “I want to register for taxes,” then “register new taxpayer.”
The following is required for new registration:
- Business ID – The Secretary of State assigns this number. www.sos.ms.gov
- SSN/ITIN – For sole owners
- FEIN - A corporation, LLC, partnership, or other needs a Federal Employer Identification Number (FEIN). You can apply for a FEIN through the IRS. www.irs.gov
- Name/Address(es) – location address and mailing address
Once you complete this registration, your account application will be processed, and you will then be able to manage your account and register for additional accounts as needed. Your TAP account should be pre-populated with the appropriate tax rates. See “Sales Tax Rate Overview” for details on tax requirements within the City of Jackson.
A separate permit is required for each location. The permit does not expire and does not require renewal as long as the holder continues in the same business at the same location.
Filing
Taxpayers are requested to file returns electronically via the State’s TAP system. No additional or specialized software is required; all that is needed to file the return is a computer and internet access. For those taxpayers who are unable to file electronically, pre-addressed sales tax forms are mailed annually. You are required to file on TAP if you have more than one sales tax account or business location subject to Sales Tax.
With TAP you can:
- File returns and amend returns online. The system makes sure all required information is included and performs all math calculations for correctness.
- Make electronic payments of returns and assessments. You may file the return early and schedule the payment for a later date.
- View your tax account activity including account balances. You can view or print copies of your information at any time.
- You can register for new businesses and add accounts to existing businesses.
- You can make application for permits and permit renewals.
- You can make address changes or close an account.
- You can view and/or print all correspondence from the DOR.
Returns are due on or before the 20th day following the end of the reporting period. When the due date falls on a weekend or holiday, returns and payments must be filed online or postmarked by the first working day following the due date to be considered timely filed.
Completing a return and paying the tax are two separate steps in this system. You must do both to satisfy the filing requirements.
Sales Tax Rate Overview
Summary of taxes within the City of Jackson:
| Tax Type | Hotel/Motel | Restaurant | Tangible Personal Property |
| General Sales Tax | 7% | 7% | 7% |
| Jackson Convention & Visitors Bureau dba Visit Jackson | 1% | 1% | - |
| Convention Center Tax | 3% | 1% | - |
| Telcom Center Tax | $.75/per room/per day | - | - |
| Jackson Special Infrastructure Tax | - | - | 1% |
| Total | 11% .75/per room/per day | 9% | 8% |
There is also a 3% tax on catering at the Capital City Convention Center.
The following drop downs are from the Mississippi State Tax Commission website.
Jackson (city) Convention and Visitors Bureau Tax dba Visit Jackson
Restaurant: A 1% tax is imposed on the gross proceeds of the sales of restaurants, hotels, and motels, including, but not limited to, sales of beer and alcoholic beverages sold to be consumed on the premises. This levy is in addition to all other taxes imposed. Effective May 1, 1999 and shall stand repealed from and after July 1, 2022.Occupancy: “Hotel” or “motel” is a place of lodging that accommodates transient guests on a daily or weekly basis and that is known to the trade as such. Such term does not include a place of lodging with ten or less rental units.“Restaurant” means all places where prepared food is sold and whose annual gross proceeds of sales or gross income for the proceeding calendar year equals or exceeds $100,000. For the purpose of calculating gross proceeds of sales or gross income, the sales or income of all establishments owned, operated or controlled by the same person, persons, or corporation shall be aggregated.Note: Effective May 9, 2008, the term restaurant shall not include any non-profit organization that is exempt from federal taxation by 501(c)(3) IRC.
Chapter 909, Laws of 1999; Chapter 941, Laws of 2004 House Bill 1713; 2008 Regular Session; Senate Bill 2910, 2015 Regular Session; House Bill 1637, 2018 Regular Session
Jackson (city) Capital City Convention Center Tax
Restaurant: A 1% tax is imposed on the gross proceeds of restaurant sales, sales of food and beverages in hotels and motels, including but not limited to, sales of beer and alcoholic beverages sold to be consumed on the premises. Occupancy: A 3% tax on the gross proceeds of hotels and motels, and a 3% tax of the gross proceeds of sales at the convention center by caterers. This levy is in addition to all other taxes now imposed. Effective October 1, 1995. Levy remains in effect until the debt has been paid.“Hotel” or “motel” means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Such terms do not include a place of lodging with 10 or less rental units. Hotel or motel includes any establishment furnishing bed and breakfast accommodations to transient persons.“Municipality” means any municipality in the State of Mississippi with a population of one hundred fifty thousand (150,000) or more according to the most recent federal decennial census.“Restaurant” means and includes all places where prepared food is sold and whose annual gross proceeds of sales or gross income for the preceding calendar year equals or exceeds One Hundred Thousand Dollars ($100,000.00). The term “restaurant” shall not include any nonprofit organization that is exempt from 6645 federal income taxation under Section 501(c)(3) of the Internal Revenue Code. For the purpose of calculating gross proceeds of sales or gross income, the sales or income of all establishments owned, operated or controlled by the same person, persons or corporation shall be aggregated.
House Bill 1832, 2004 Regular Session
Jackson Occupancy Tax
Tangible Personal Property: A 1% tax is imposed on every person making sales of tangible personal property or services within the municipality. The tax is levied on the gross proceeds of sales or gross income of the business derived from any of the activities taxed at the rate of seven percent (7%) or more under the Mississippi Sales Tax Law, Section 27-65-1 et seq. This tax has numerous exemptions, please consult the following notices:
Notice pertaining to sales made from March 1, 2014 to April 23, 2014
Notice pertaining to sales made on or after April 23, 2014
This special levy is in addition to all other taxes now imposed. Effective March 1, 2014. Repeal date July 1, 2035.
Senate Bill 3268, 2009 Regular Session; Senate Bill 2839, 2011 Regular Session; House Bill 787, 2014 Regular Session
If you have questions, please contact us, or the Mississippi Department of Revenue, at:
Mississippi Sales Tax Bureau
500 Clinton Center Drive
Clinton, MS 39056
601-923-7015
dor.ms.gov/business
Mississippi New Tax Account Registration
500 Clinton Center Drive
Clinton, MS 39056
601-923-7700
tap.dor.ms.gov/_/
Jackson Sales Tax District
500 Clinton Center Drive
Clinton, MS 39056
601-923-7300
Jackson Convention & Visitors Bureau dba Visit Jackson
308 East Pearl Street, Suite 301
Jackson, MS 39201
601-960-1891
visitjackson.com