Mississippi sales tax for contractors

State sales tax rate

7% general retail (groceries 5%); contractor's tax 3.5% on non-residential construction over $10,000; manufacturing machinery in contract 1.5%; no scheduled change shown on page

Source: https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates. Last verified 2026-11-02.

How contractors are taxed

special contractor's tax: prime contractor owes 3.5% on full contract price (materials+labor) for non-residential contracts over $10,000 (even for government/exempt owners); component materials then bought tax-free with Material Purchase Certificate; residential and jobs <=$10,000: 7% on materials/services, no contractor's tax; bond/prepay required over $75,000 (in-state) or $10,000 (out-of-state)

Source: https://www.dor.ms.gov/business/sales-use-tax/guide-construction-contractors. Last verified 2026-11-02.

Filing and due dates

by annual tax remitted: under $600 annual; $600-$3,599 quarterly; over $3,599 monthly; due 20th after period; portal TAP (tap.dor.ms.gov); form number not named

Source: https://www.dor.ms.gov/business/sales-use-tax/reporting-requirements. Last verified 2026-11-02.

What this page does not cover

Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.

How BossHours helps

BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.