SALT Report 3244 –Senate Bill 2839 as passed by the 2011 Regular Session of the Mississippi Legislature authorized the City of Jackson to impose a Special Sales Tax of 1% on any person engaging in business in the city. The tax applies to every person making sales, delivery or installations of tangible personal property or services within the municipality, taxed at the rate of 7% or more under the Mississippi Sales Tax Law. The Mayor and the City Council of Jackson adopted, by resolution, their intent to levy the tax as the result of the city wide election held Tuesday, January 14, 2014. This tax will be effective March 1, 2014.
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