Who needs a sales tax permit and withholding account (TAP registration) in Mississippi?

Issued by Mississippi Department of Revenue, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Mississippi

The Mississippi table lists this for every kind of business.

Register through TAP before the first sale; the same registration opens the withholding account once you have employees. The state sales tax is 7%, and only two cities add a local levy (Jackson 1%, Tupelo 0.25%). The permit must be displayed, and the Department describes it as the privilege of operating a business in the state, conditioned on collecting and remitting the tax.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Mississippi Department of Revenue.

Sources and dates

Department of Revenue business tax FAQ and Taxpayer Access Point (TAP) registration pages. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.