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Mississippi Sales Tax Bonds


What is a Mississippi Sales Tax Bond?

A Sales Tax Bond is required by the Mississippi Department of Revenue to guarantee payment of all sales taxes accruing to the State of Mississippi pertaining to the business. The surety bond is required pursuant to the provisions of Mississippi Code Ann. ยง 27-65-27. The Commissioner requires the surety bond as a form of indemnity for any person desiring to engage in business with this state, who maintains no permanent place of business within this state (aka transient vendors), and of every person desiring to engage in the business of making retail sale of mobile homes. The State of Mississippi requires other sales tax surety bonds including the Contractors Blanket Sales, Use, Special Fuel Tax Bond and the Contractors Job Sales, Use, Special Fuel Tax Bond.

Get Your Mississippi Sales Tax Bond

Sales Tax Bond (Transient Vendors)

$500 Bond

1-Year Bond

Sales Tax Bond (Mobile Homes)
Contractors Blanket Sales, Use, Special Fuel Tax Bond
Contractors Job Sales, Use, Special Fuel Tax - Single Job Bond

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Sales Tax Bonds And Getting Your Mississippi Business License/Registration

Any entity conducting business in the state of Mississippi may be subject to tax obligations and is obligated to register with the Mississippi Department of Revenue. The Department of Revenue at may be reached directly (601) 923-7700 or by visiting Mississippi Department of Revenue Tax Registration if you have additional questions about an entities state tax liability. Taxpayers applying for a sales tax permit or those transient vendors who operate a business operation without a permanent place of business within the state are required to post a Sales Tax Bond or an approved Surety Tax Cash Bond?.

Additional Mississippi Sales Tax Bond Resources & Links

Mississippi Department of Revenue Tax Registration

The state of Mississippi imposes a tax on the sale of tangible personal property and various other services. The general tax rate is 7% but there are reduced rates for certain sales and exemptions do exist as provided by law. Depending on the type of sale or service provided, the sales tax rate is applied against either the gross proceeds of sales or the gross income of the business. It is the responsibility of the seller to collect the sales tax from the ultimate consumer or purchaser.

If you are unsure whether your business is required to register to collect sales tax, please contact the Mississippi Department of Revenue. Below are some examples of sales or services subject to sales tax in Mississippi:

  • Repairs of tangible personal property
  • Rental or lease of personal property like motor vehicles or equipment
  • Charges for admission to an amusement, sport, or recreation
  • Providing taxable services such as pest control services, plumbing, electrical work, heating and air conditioning work, computer software services, dry cleaning and parking lots
  • Rental of accommodations in hotels, motels and campgrounds
  • Contracting

Some of the more common items which are exempt from sales tax include:

  • Prescription drugs
  • Gasoline
  • Insecticides and fungicides when used for agricultural purposes
  • Feed for livestock and poultry, seeds and fertilizer
  • Sales made directly to the federal government, the state of Mississippi and counties and cities within Mississippi (this exemption does not include other states or foreign countries)
  • Sales made directly to non-profit and public schools (not daycares) in Mississippi
  • Sales made to some non-profit agencies that are specifically exempt from tax by the Legislature. Examples include the American Red Cross, Salvation Army, and Boy Scouts & Girl Scouts of America
  • Qualifying purchases of food paid for with food stamps
  • Wholesale Sales (sales for resale, with the exception of beer and alcohol)