Enlarge image | Form 72-010-23-3-1-000 (Rev. 07/23) 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 04 04 05 Mississippi 05 06 720102331000 SALES & SPECIAL Tax Return 06 07 07 08 08 09 1a. TAX CODE - GENERAL SALES 74 Name: X9X9X9X9X9X9X9X9X9X9X9X9X9X9X9X9 09 10 10 11 2a. Gross Income or Sales 9999999 Account ID: 99999999 11 12 12 (From Schedule on Back) 13 3a. Deductions 9999999 Filing Period Ending: MMDDYYYY 13 14 14 15 4a. Taxable Gross Income 15 999999 16 X Close Account X Amended Return X Address Change 16 17 5a. Rate of Tax 7% (See Back) 17 18 TAX SUMMARY 18 19 6a. Tax Calculated * Required Fields 19 To Line 7 999999 20 20 21 *7. Tax Due for Tax Codes 12, 13, 14, 21 15, 28, 56, 59, 65, 70, 73, 74, 83 999999 22 22 23 1b. TAX CODE (FROM TABLE) 99 8. Excess Collections 999999 23 24 24 25 2b. Gross Income or Sales *9. Balance (Line 7 plus Line 8) 25 9999999 999999 26 26 27 3b. Deductions 10. Discount (2% of Line 9, 27 (From Schedule on Back) 9999999 Limited to $50.00 per Return) 99 28 28 minus Line 10) 29 4b. Taxable Gross Income 999999 *11. Balance of Tax Due (Line 9 999999 29 30 30 31 5b. Rate of Tax (From Table) 9.99% *12. Tax Due for Tax Codes 60, 61, 64, 71, 72, 80 999999 31 32 32 33 6b. Tax Calculated *13. Total Tax Due (Line 11 plus 33 To Line 7, Line 12 or Line 16 999999 Line 12) 999999 34 34 35 14b. Tax Credit Paid to Beer Distributor 35 999999 36 36 37 1c. TAX CODE (FROM TABLE) 14c. Tax Credit for Tax Paid on Items 37 99 Purchased for Resale 999999 38 38 39 2c. Gross Income or Sales 39 40 9999999 *15. Total Sales Tax Due (Line 13 Minus 40 total of lines 14b & 14c) 999999 41 3c. Deductions 41 (From Schedule on Back) 42 9999999 *16. Special Tax Due 21, 25, 87, 88, 89, 90, 42 91, 92, 93, 94, 95, 96, 97, 98, 99 999999 43 4c. Taxable Gross Income 43 999999 44 44 45 5c. Rate of Tax (From Table) 17. Discount (2% of Line 16, 45 9.99% Limited to $50.00 per Return) 99 46 46 47 6c. Tax Calculated *18. Balance of Special Tax Due 47 To Line 7, Line 12 or Line 16 999999 (Line 16 minus Line 17) 999999 48 48 49 *19. Total Sales Tax & Special Tax Due 49 (Line 15 plus Line 18) 999999 50 50 51 1d. TAX CODE (FROM TABLE) 99 20. Penalty 999999 51 52 52 53 2d. Gross Income or Sales 21. Interest 53 9999999 999999 54 54 55 3d. Deductions *22. Total Due (Line 19 plus 55 (From Schedule on Back) 9999999 Line 20 plus Line 21) 999999 56 56 57 4d. Taxable Gross Income 999999 This form is only for use starting with the July 2023 period. 57 58 I declare, under the penalties of perjury, that this return (including any 58 5d. Rate of Tax (From Table) accompanying schedules) has been examined by me and to the best of my 59 9.99% knowledge and belief is a true, correct and complete return. 59 60 60 61 6d. Tax Calculated 61 62 To Line 7, Line 12 or Line 16 999999 Signature of Taxpayer or Agent 62 63 63 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51Phone 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72Date73 74 75 76 77 78 79 80 |
Enlarge image | Form 72-010-23-3-2-000 (Rev. 07/23) 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 04 04 05 Mississippi Page 2 05 06 720102332000 SALES & SPECIAL Tax Return 06 07 07 08 Schedule of Itemized Deductions 08 09 09 10 1. Sales and Special Tax Included 6. Sales of Prescription 10 9999999 Drugs and Medicines 9999999 11 11 12 2. Wholesale Sales - Sales 7. Sales of Motor Fuels 12 for Resale 9999999 9999999 13 13 14 3. Sales to Direct Pay 8. Purchases made with 14 Permit Holders 9999999 SNAP/EBT 9999999 15 15 16 4. Sales to MPC Holders 9. Other Non-Taxable 16 9999999 Sales 9999999 17 17 18 5. Sales Delivered Outside 10. Total Deductions 18 of Mississippi 9999999 9999999 19 19 20 20 21 Prime Contractor Tax Schedule 21 22 22 23 Material Purchase Certificate Number/ Compensation Received this Month or Amount of Contractor's Tax Due 23 24 Oil and Gas Well Drillers Number Contract Amount this Month 24 25 25 26 1. XX99999999 9999999 9999999 26 27 27 28 2. XX99999999 9999999 9999999 28 29 29 30 3. XX99999999 9999999 9999999 30 31 31 32 4. XX99999999 9999999 9999999 32 33 33 34 5. XX99999999 9999999 9999999 34 35 35 36 6. Total - To Tax Code 60 on Front 36 (Line 2b, 2c, or 2d) 9999999 9999999 37 37 38 38 39 39 40 1. XX99999999 9999999 9999999 40 41 41 42 2. XX99999999 9999999 9999999 42 43 43 44 3. XX99999999 9999999 9999999 44 45 45 46 4. XX99999999 9999999 9999999 46 47 47 48 5. XX99999999 9999999 9999999 48 49 49 50 6. XX99999999 9999999 9999999 50 51 51 52 7. XX99999999 9999999 9999999 52 53 53 54 8. XX99999999 9999999 9999999 54 55 55 56 9. XX99999999 9999999 9999999 56 57 57 58 10. Total - To Tax Code 61 on Front 58 (Line 2b, 2c, or 2d) 9999999 9999999 59 59 60 X9X9X9X9X9X9X9X9X9X9X9X9X9X9X9X9X9X 60 61 If Change of Address Mailing Address (Number & Street, Including Rural Route) 61 is marked on front, list 62 new address here: XXXXXXXXXXXXXXXXXXXXXXXXX XX 99999 62 63 City State Zip 63 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 |
Enlarge image | Form 72-010-23-3-3-000 (Rev. 03/23) 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 04 Mississippi 04 05 05 06 Sales & Special Tax Return 06 DO NOT STAPLE THIS RETURN 07 07 08 Instructions 08 09 09 10Filling in the return Tax Summary 10 11 11 12 Use black ink when preparing your return. Print your numbers like this: Line 7 12 Enter the Total of Lines 6a, 6b, 6c, and 6d for tax categories to which the 13 1 0 0 0 - 1 2 3 4 vendor discount applies(Tax Codes 12, 13, 14, 15, 28, 56, 59, 65, 70, 73 13 14 74, and 83). Please exclude sales from tax code 60 and 61. 14 15Sending in the return Line 8 15 16 Enter Excess Collections. 16 17 Include this return and your check or money order for the amount on Line 17 18 22 to the Department of Revenue P.O. Box 960, Jackson, MS 39205. , Line 9 18 19 Line 7 plus Line 8. 19 20Account Number 20 21 Line 10 21 22 If your return does not have your account number preprinted, enter your Enter the result of Line 9 multiplied by 2%. This amount is limited to 22 account number in the field provided beneath the area for your name. 23 $50 per return. The Vendor Discount is not allowed if your return is 23 not filed and paid on time. 24 24 25Filing Period 25 Line 11 26 Line 9 minus line 10. 26 Enter the month, last day of the month, and year this return 27 covers in the boxes using numbers to indicate the month and year. 27 28 For example, September, 2023 would be entered as Line 12 28 29 Enter the Total of Lines 6a, 6b, 6c, and 6d for tax categories to which the 29 Filing Period Ending: vendor discount doesn't apply(Tax Codes 60, 61, 64, 71, 72, and 80). 30 0 9 3 0 2 0 2 3 30 31 m m d d y y y y Line 13 31 32 Enter the total of Line 11 plus Line 12. 32 Quarterly and annual filers will enter their period the same way. 33 33 34 Line 14b 34 35Tax Categories Enter the amount of wholesale tax paid on beer. 35 36 36 37 The Sales & Special Tax Return is divided into four Tax Category Line 14c 37 sections and a Tax Summary section. The Tax Category sections are 38 used to report your sales, deductions and tax by the category in which Enter the Tax Credit of items purchased for resale or other states' tax 38 39 they occurred. Use only as many Tax Category sections as you have on interstate telecommunications only. 39 40 different categories. If you need to report more than four tax categories, 40 you will need to file on TAP. 41 Line 15 41 42 Lines 1a, 1b, 1c, and 1d Enter the total of Line 13 minus Lines 14b and 14c. 42 43 Enter the Tax Code from the Tax Category Table that is assigned to the 43 44 category of tax you are reporting. Only one Tax Code should be used for Line 16 44 45 each Tax Category. 45 Enter the total of Lines 6a, 6b, 6c, and 6d for tax categories representing 46 a SPECIAL or SPECIAL CITY tax levy(Tax Codes 21, 25, 87, 88, 89, 90, 91, 46 47 Lines 2a, 2b, 2c, and 2d 92, 93, 94, 95, 96, 97, 98, and 99). 47 48 Enter the total gross sales or for the category of tax you are reporting. 48 49 Line 17 49 50 Lines 3a, 3b, 3c, and 3d Enter the result of Line 16 multiplied by 2%. This amount is limited to 50 51 Enter Deductions by Tax Rate, that corresponds with the Schedule of $50 per return. The Vendor Discount(effective 3/01/2013) is not allowed 51 52 Deductions on the back of the return. if your return is not filed and paid on time. 52 53 53 54 Lines 4a, 4b, 4c, and 4d 54 55 Lines 2a, 2b, 2c, and 2d minus Lines 3a, 3b, 3c, and 3d. Line 18 55 Enter the total of Line 16 minus Line 17. 56 56 57 Lines 5a, 5b, 5c, and 5d 57 Line 19 58 Enter the Tax Rate from the Tax Category Table that corresponds to Enter the total of Line 15 plus Line 18. 58 59 the category of tax you are reporting. 59 60 Line 20 60 61 Lines 6a, 6b, 6c, and 6d Enter the applicable 10% penalty if the return is filed late. 61 62 Lines 4a, 4b, 4c, and 4d multiplied by the rates on Lines 5a, 5b, 5c, and 62 5d. 63 63 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 |
Enlarge image | Form 72-010-23-3-4-000 (Rev. 03/23) 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38Mississippi39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 04 04 05 Sales & Special Tax Return 05 DO NOT STAPLE THIS RETURN 06 Instructions 06 07 Line 21 PRIME CONTRACTOR TAX SCHEDULE 07 08 Enter the applicable interest from the due date of the return if the return All contractors who have qualified a construction contract with the 08 is filed late: Department of Revenue must complete this schedule. Persons or firms 09 domiciled outside Mississippi are required to qualify and pay the 1 1/2% 09 10 Before January 1, 2015: 1% and the 3 1/2% contractor's tax due on the total contract amount before 10 11 January 1, 2015-December 31st, 2015: 9/10 of 1% work is begun unless a surety bond is filed as provided by Section 11 January 1, 2016-December 31st, 2016: 8/10 of 1% 27-65-21 in an amount sufficient to ensure payment of such taxes. 12 January 1, 2017-December 31st, 2017: 7/10 of 1% 12 13 January 1, 2018-December 31st, 2018: 6/10 of 1% The first section of the schedule applies only to contracts subject to the 13 After January 1, 2019: 1/2 of 1% 1 1/2% rate. The second section of the schedule applies only to contracts 14 subject to the 3 1/2% rate. If a contract includes both rates of tax, the 14 15 Line 22 contract must be entered in both sections of the schedule. The totals of 15 16 Enter the net total of Lines 19, 20, and 21. This is the amount you lines 6 and 10 for each rate should be transferred to the appropriate Tax 16 17 should pay. Category section of the front of the return. 17 MPC# / Oil and Gas Well Driller # Column 18 Identify each tax payment with the complete 10-digit Material Purchase 18 SCHEDULE OF ITEMIZED DEDUCTIONS 19 Number(MPC) or Oil or Gas Well Driller Number. The first two characters 19 Line 1 20 should be alpha characters(such as BB or PD). The next eight characters 20 Record sales and special tax included. 21 should be numeric characters(such as 12345678). Example: 21 Line 2 through Line 8 22 B B 1 2 3 4 5 6 7 8 22 Record all sales not subject to Mississippi Sales Tax on the line 23 that most closely describes the type of sale. For example, sales Compensation Received Column 23 If the tax is guaranteed by surety bond or the amount of the contract is 24 of prescription drugs should be recorded on Line 6. $75,000 or less, report the amount of progress payment received during 24 25 the month. Also, report the amount of progress payments on prepaid 25 Line 9 contracts if the contract has exceded the original contract amount. 26 Record all sales not subject to Mississippi Sales Tax that do not 26 27 fit one of the types of sales on Lines 2 through 8. Amount of Contractor's Tax Due Column 27 Enter the tax due on the amount of Compensation Received Column. 28 Line 10 28 29 Enter the total of Lines 1 through 9. Transfer this total to Line 3a, If you have any questions, please contact your local District Service 29 30 3b, 3c, or 3d in the Tax Category sections on the front of the return. Office. The contact information can be found on our website, 30 31 The total should be split among the applicable rates of tax. www.dor.ms.gov. 31 TAX CATEGORY TABLE Tax Category 32 TAX CATEGORY TABLE Tax Code Tax Rate Vendor Discount 32 33 33 General Sales Tax Rate 74 7% Yes 34 34 Trucks (greater than 10,000 lbs.), Mobile Homes and Aircraft 13 3% Yes 35 35 Rental of Trucks (greater than 10,000 lbs.) 14 3% Yes 36 36 Amusement for Public Owned Coliseums & Auditoriums 15 3% Yes 37 37 Autos, Motor Homes, Light Trucks (10,000 lbs. or less). 56 5% Yes 38 Rental of autos, light trucks (10,000 lbs. or less). 59 5% Yes 38 39 39 Electric Power Associations 12 1% Yes 40 40 41 Manufacturing Machinery, Industrial Fuel, Farm Tractors, Farm Implements, including replacement parts 65 1 1/2% Yes 41 Sales or Construction of Floating Vessels - Non-Transportation 28 3 1/2% Yes 42 42 Contracting - Manufacturing 60 1 1/2% No 43 43 Contracting - Commercial, Non Residential 61 3 1/2% No 44 Public Utilities - Non-Residential Consumer Sales 71 7% No 44 45 45 Wholesale - Beer and Whiskey 72 7% No 46 46 Wholesale - Food and Drinks - Full Service Vending 64 8% No 47 Interstate Telecommunications 80 7% No 47 48 48 Jackson 1% Infrastructure Tax 21 1% Yes 49 49 Tupelo Special City Tax 25 1/4% Yes 50 1% Hotel/Restaurant Special Tax 89 1% Yes 50 51 51 1% Restaurant Tax 90 1% Yes 52 52 1% Special Tax 91 1% Yes 53 2% Special Tax 92 2% Yes 53 54 54 2% Special Tax 93 2% Yes 55 55 2% Special Tax 88 2% Yes 56 3% Restaurant Tax 87 3% Yes 56 57 3% Special Tax 94 3% Yes 57 58 4% Special Tax 95 4% Yes 58 59 5% Special Tax 96 5% Yes 59 60 1 1/2% Special Tax 97 1 1/2% Yes 60 61 2 1/2% Special Tax 98 2 1/2% Yes 61 62 2% Hotel Special Tax 99 2% Yes 62 63 63 06 07Casino Hotels 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 5870 59 60 61 62 63 64 65 667% 67 68 69 70 71 72 73 74Yes75 76 77 78 79 80 Casino Restaurants 73 7% Yes Medical Cannabis Tax 83 7% Yes |