SALT Report 2728 – The Mississippi Department of Revenue issued a notice regarding changes in the way taxpayers will be required to file and pay their Mississippi sales, use, and related taxes.
New Tax Account Numbers
In October 2013 registered taxpayers will receive an 8-digit Tax Account Number that must be used when filing and reporting taxes. Your sales permit number will not change, but you cannot use it to file your return or remit taxes. It will however, remain on your return as a way to identify your sales locations.
Online filing will move from Click-2-File to TAP, Taxpayer Access Point. The last day to file a return using Click-2-File is September 23, 2013. Because of this you will not be able to schedule a future payment on Click-2-File past that date.
TAP Online Filing
New requirements for TAP Filing Access will go into effect on October 7, 2013. At that time, taxpayers will be required to file and pay online if they have more than one sales tax account, if they need to file for more than four tax rates, or if they have more than one business location subject to sales taxes.
In addition, taxpayers will be required to file and pay online if they are subject to any of the following fees and taxes:
- Motor vehicle rental,
- Waste tire,
- City utility,
- ATV/trauma care fee,
- Utilities filing distribution by city,
- Inter/intrastate telecommunication,
- Prepaid wireless E911, or
- Distribution of motor fuel by city
Taxpayers, who must file by paper, will be required to use the new version of paper sales and use forms after August 2013. Any old versions of paper forms will not be accepted for periods ending after September 30, 2013. Additionally, there are several paper forms that will not be available, because the taxes related to these forms must be filed on TAP.
Taxpayers will no longer receive an annual package of returns. Instead, forms will be mailed to taxpayers 30 days before the due date of the return. Local city or county taxes will be reported and paid on the same form as sales tax instead of on the separate Special Tax form.
The Department’s notice also discusses the new procedures for amending returns, credit memos, ACH credit payments, interest, penalties, and discounts, and how to pay your taxes due.
For Further Information