Mississippi Sales Tax: Due Dates, Filing Frequency, and Penalties

Mississippi sales tax due dates fall on the 20th of the month after each reporting period ends. If you collected tax in March, your return and payment must reach the Department of Revenue (DOR) by April 20th. Your reporting period is monthly, quarterly, or annual, and the DOR assigns that frequency based on how much tax you remit each year.¹

How Your Filing Frequency Is Set

Your deadline depends on which schedule the DOR puts you on. There are three, sorted by annual sales tax liability:

Monthly, if your annual sales tax remittance exceeds $3,599.
Quarterly, if your annual remittance falls between $600 and $3,599.
Annual, if your annual remittance is under $600.

Monthly is the default for most active accounts. The DOR tells you your assigned frequency when you register, and it sends official correspondence if it moves you to a different schedule based on your filing history. You can check your current frequency anytime through the Taxpayer Access Point (TAP) portal.

Exact Due Dates by Filing Frequency

Every return is due on the 20th of the month after the reporting period, under Mississippi Code 27-65-33.¹ How that plays out:

Monthly filers: the 20th of the following month. January’s tax is due February 20th, February’s is due March 20th, and so on.
Quarterly filers: April 20th for Q1, July 20th for Q2, October 20th for Q3, and January 20th for Q4.
Annual filers: January 20th of the following year.

When the 20th falls on a weekend or a legal holiday, the deadline shifts to the next business day.² Mailed returns count as timely if they are postmarked by the due date, and that postmark deadline also moves when the 20th is a weekend or holiday.¹

You Still Have to File When You Owe Nothing

If your business had no taxable sales during a reporting period, the return is still due on the 20th. Every sales tax permit holder must file for every period on schedule, even when the amount owed is zero. You enter zero on the total tax due line and submit.³ Skipping a period because there was nothing to remit is one of the most common mistakes small businesses make, and it can trigger penalties or put your permit at risk.

What Missing the Deadline Costs

The 2% Vendor Discount You Forfeit

Mississippi gives businesses a 2% discount on tax owed as a small commission for collecting on the state’s behalf. To qualify, the return and full payment have to arrive by the 20th of the month following the reporting period.¹ The discount is capped at $50 per reporting period and $600 per calendar year, per business location. It does not apply to certain taxes, including the wholesale tax on beer and alcoholic beverages or the tax on utility services. If your return is late or you underpay, the DOR recalculates your discount to zero for that period.⁴

Penalties and Interest

Mississippi Code 27-65-39 sets out what late or deficient payments cost. The consequences depend on whether the DOR treats the failure as negligent or intentional:

For negligence or a failure to comply with no intent to defraud, the DOR may add a 10% penalty on the deficient or delinquent amount, interest at 0.5% per month from the date the tax was due, or both.⁵
For intentional disregard or fraud, the penalty is 50% of the total deficiency plus interest of 0.5% per month, and the entire balance becomes immediately due upon the commissioner’s demand.⁵

The 0.5% monthly rate applies to taxes assessed on or after January 1, 2019. Interest runs from the original due date until the balance is paid in full. The DOR cannot impose the negligence penalty if you can demonstrate reasonable cause for the failure.⁵

Filing and Paying on Time Through TAP

Mississippi uses the Taxpayer Access Point (TAP) as its online filing portal. Businesses with more than one sales tax account or multiple locations are required to file through TAP. Businesses subject to certain other taxes, including occupancy, motor vehicle rental, waste tire, and prepaid wireless E911, must also use the portal.⁶ For a single-location business with just a sales tax account, the DOR requests electronic filing but does not strictly mandate it.²

Before starting the return, gather your records for the period: total gross receipts from all sales, any exempt sales (such as sales to government entities or buyers holding valid exemption certificates), and allowable deductions. The system does the math once you enter the figures.⁶

Filing and paying are two separate steps in TAP. Completing the return form does not count as full compliance; you also have to submit payment through the system, typically via ACH debit or credit card.⁶ Payments generally take two to three business days to clear, so waiting until the 20th itself is cutting it closer than most people realize. Save the confirmation number the system generates. It is your proof of timely filing if a dispute ever comes up.

Fixing an Earlier Return

If you spot an error after filing, whether you underreported taxable sales or missed a valid exemption, you can file an amended return through TAP. The system lets you pull up a previously submitted return and make corrections. For overpayments where you want a refund, Mississippi generally requires the refund claim be filed within three years of the original due date, consistent with the statute of limitations for assessments. Filing the amendment sooner is always better on the underpayment side, because interest keeps running until the balance is resolved.

1
Justia Law. Mississippi Code 27-65-33 – Returns
2
Mississippi Department of Revenue. Mississippi Sales and Use Taxes
3
Mississippi Department of Revenue. Business Tax Frequently Asked Questions
4
Mississippi Department of Revenue. Reporting Requirements
5
Justia Law. Mississippi Code 27-65-39 – Penalties for Deficient or Delinquent Tax
6
Mississippi Department of Revenue. Online Filing