Mississippi – Updated Notice Regarding 2% Discount

SALT Report 2749 – The Mississippi Department of Revenue updated a notice that discusses the 2% discount from the occupancy and special city and county sales taxes that may be taken on each timely filed return.

The updated notice provides that this provision does not affect the city of Tupelo special city tax because the 2% discount was already allowed by statute.  Additionally, the 2% discount is not allowed for the city of Jackson occupancy tax filing because this tax is not imposed under the local and private laws of the state.

For Further Information

Mississippi Department of Revenue – Notice 72-13-001

Mississippi State Legislature – House Bill 1285