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Mississippi Form Guide

This article applies to:Avalara CertCapture

Resale exemption

Any purchaser that can provide proof they are a licensed dealer within the state may claim an exemption from sales tax for resale purposes. This includes a copy of their state issued license, sales tax return or a statement that includes their MS account number.

Streamlined Sales Tax Form 

  • Rev. 3/06-2

 

Required fields:

  1. State filled in as MS.
  2. Name of purchaser, including street address, city and state.
  3. Purchaser’s tax ID number with state issued or FEIN or State Driver ID, or Foreign Diplomat number. May still be valid if blank, but ID number entered in Part 5 below.
  4. Name of seller.
  5. At least one selection in Part 4: type of business.
  6. At least one selection in Part 5: reason for exemption. ID number must be entered in this section or in item 3 above.
  7. Signature of purchaser.

Form 61-033 Sales and Use Tax Direct Pay Permit

This form will be accepted when presented without any qualifications. The permit issue date will be utilized as the start date or signed date of the exemption.

Notes:

  • Mississippi does not have an exemption certificate, so the SST form will be mailed to customers. MS requires that invoices to the customers be kept on file. It is our belief that having an exemption certificate on hand is better. If the customer wishes to provide a copy of their own state issued license it will be accepted. The signed date will be recorded as the date issued by the state.
  • MS Code Sec.27-65-5: The substantiation of the wholesale sales must be by an invoice clearly indicating the date, the name and address of the vendor and vendee, the items sold and the price thereof. Such proof of wholesale sales shall be filed in chronological order and thus, preserved for a period of three (3) years from the date of sale. These records shall be subject to inspection by the commissioner and his agents, at their discretion, for the verification of returns filed by either the wholesaler or his customers.
  • Sales to federal, state or local government, which includes schools are exempt by regulation.
  • Tax ID numbers can be validated online

Example forms

  • State of Mississippi Sales and Use Tax Direct Pay Permit

Notes:
You can find these forms in the certificate library.

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