Do You Need a Seller’s Permit in Mississippi?
In brief, any business in Mississippi that is engaged in retail sales of tangible personal property must have a permit. Note that merely having agents or representatives working in the state is enough to trigger this requirement.
Furthermore, the requirement to hold one of these Mississippi wholesale licenses applies as well to out-of-state businesses that sell more than $250,000 in sales per year here. However, an individual who is involved exclusively in wholesale sales does not need to have a permit.
If your business rents, leases, or repairs personal property in Mississippi, you too are required to hold a valid sales tax permit. Renting hotel/motel accommodations and charging admission to recreational spaces also require a permit.
Basically, if you offer any kind of taxable service, or sell taxable goods, you need a wholesale license. Not all goods and services are taxable.
Mississippi seller’s permits are not transferable. If you purchase another party’s business, you cannot use their old permit; you must apply for a new one. In addition, you must have a separate permit for each business location you operate.