Form 72-010-24-3-1-000 (Rev. 07/24)
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04                                                                                                                                                                                                                              04
05                                              Mississippi                                                                                                                                                                     05
06     720102431000                  SALES & SPECIAL Tax Return                                                                                                                                                                 06
07                                                                                                                                                                                                                              07
08                                                                                                                                                                                                                              08
09 1a. TAX CODE - GENERAL SALES              74 Name:                                                                                                                                                                           09
                                                      X9X9X9X9X9X9X9X9X9X9X9X9X9X9X9X9
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, 30, 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         9999999    *9. Balance (Line 7 plus Line 8)                                                  999999                                                                                        25
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
29 4b. Taxable Gross Income          999999     *11. Balance of Tax Due (Line 9                                                   999999                                                                                        29
                                                     minus Line 10)
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                                                  999999                                                                                        33
       To Line 7, Line 12 or Line 16 999999          Line 12)
34                                                                                                                                                                                                                              34
35                                               14. Tax Credit for Tax Paid on Items                                                                                                                                           35
                                                     Purchased for Resale                                                         999999
36                                                                                                                                                                                                                              36
37 1c. TAX CODE (FROM TABLE)                    *15. Total Sales Tax Due                                                                                                                                                        37
                                             99      (Line 13 minus Line 14)                                                      999999
38                                                                                                                                                                                                                              38
39 2c. Gross Income or Sales                    *16. Special Tax Due 21, 25, 87, 88, 89, 90,                                                                                                                                    39
                                     9999999         91, 92, 93, 94, 95, 96, 97, 98, 99                                           999999
40                                                                                                                                                                                                                              40
41 3c. Deductions                                17. Discount (2% of Line 16,                                                                                                                                                   41
       (From Schedule on Back)       9999999         Limited to $50.00 per Return)                                                     99
42                                                                                                                                                                                                                              42
43 4c. Taxable Gross Income                     *18. Balance of Special Tax Due                                                                                                                                                 43
                                     999999          (Line 16 minus Line 17)                                                      999999
44                                                                                                                                                                                                                              44
45 5c. Rate of Tax (From Table)      9.99%      *19. Total Sales Tax & Special Tax Due (Line 15 plus Line 18)                     999999                                                                                        45
46                                                                                                                                                                                                                              46
47 6c. Tax Calculated                            20.   Penalty                                                                                                                                                                  47
       To Line 7, Line 12 or Line 16 999999                                                                                       999999
48                                                                                                                                                                                                                              48
49                                               21.   Interest                                                                                                                                                                 49
                                                                                                                                  999999
50                                                                                                                                                                                                                              50
51 1d. TAX CODE (FROM TABLE)                 99 *22. Total Due (Line 19 plus                                                      999999                                                                                        51
                                                     Line 20 plus Line 21)
52                                                                                                                                                                                                                              52
53 2d. Gross Income or Sales         9999999                                                                                                                                                                                    53
54                                                                                                                                                                                                                              54
55 3d. Deductions                                                                                                                                                                                                               55
       (From Schedule on Back)       9999999
56                                                    This form is only for use starting with the July 2024 period.                                                                                                             56
57 4d. Taxable Gross Income          999999     I declare, under the penalties of perjury, that this return (including any                                                                                                      57
                                                accompanying schedules) has been examined by me and to the best of my 
58                                              knowledge and belief is a true, correct and complete return.                                                                                                                    58
59 5d. Rate of Tax (From Table)                                                                                                                                                                                                 59
                                     9.99%
60                                                                                                                                                                                                                              60
61 6d. Tax Calculated                999999                                        Signature of Taxpayer or Agent                                                                                                               61
       To Line 7, Line 12 or Line 16
62                                                                                                                                                                                                                              62
63                                                                 Phone                                                          Date                                                                                          63
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Form 72-010-24-3-2-000 (Rev. 07/24)
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    720102432000                         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                                                          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
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  Form 72-010-24-3-3-000 (Rev. 07/24)
  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, 30, 56, 59, 65, 70, 13
14                                                                            73  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, July, 2024 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 7 3 1 2 0 2 4                                                                                                                                                               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 14                                                                                                                                             34
35Tax Categories                                                              Enter the Tax Credit of items purchased for resale or other states' tax                                                                             35
                                                                              on interstate telecommunications only.
36                                                                                                                                                                                                                                36
37 The Sales & Special Tax Return is divided into four Tax Category                                                                                                                                                               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     Line 15                                                                                                                                             38
39 they occurred. Use only as many Tax Category sections as you have          Enter the total of Line 13 minus Line 14.                                                                                                           39
40 different categories. If you need to report more than four tax categories,                                                                                                                                                     40
   you will need to file on TAP.
41                                                                            Line 16                                                                                                                                             41
42 Lines 1a, 1b, 1c, and 1d                                                   Enter the total of Lines 6a, 6b, 6c, and 6d for tax categories representing                                                                         42
43 Enter the Tax Code from the Tax Category Table that is assigned to the     a SPECIAL or SPECIAL CITY tax levy (Tax Codes 21, 25, 87, 88, 89, 90, 43
44 category of tax you are reporting. Only one Tax Code should be used for    91, 92, 93, 94, 95, 96, 97, 98, and 99).                                                                                                            44
45 each Tax Category.                                                                                                                                                                                                             45
46                                                                            Line 17                                                                                                                                             46
47 Lines 2a, 2b, 2c, and 2d                                                   Enter the result of Line 16 multiplied by 2%.  This amount is limited to                                                                            47
48 Enter the total gross sales or for the category of tax you are reporting.  $50 per return. The Vendor Discount (effective 3/01/2013) is not allowed                                                                            48
49                                                                            if your return is not filed and paid on time.                                                                                                       49
50 Lines 3a, 3b, 3c, and 3d                                                                                                                                                                                                       50
51 Enter Deductions by Tax Rate, that corresponds with the Schedule of        Line 18                                                                                                                                             51
52 Deductions on the back of the return.                                      Enter the total of Line 16 minus Line 17.                                                                                                           52
53                                                                                                                                                                                                                                53
54 Lines 4a, 4b, 4c, and 4d                                                   Line 19                                                                                                                                             54
55 Lines 2a, 2b, 2c, and 2d minus Lines 3a, 3b, 3c, and 3d.                   Enter the total of Line 15 plus Line 18.                                                                                                            55
56                                                                                                                                                                                                                                56
57 Lines 5a, 5b, 5c, and 5d                                                   Line 20                                                                                                                                             57
58 Enter the Tax Rate from the Tax Category Table that corresponds to         Enter the applicable 10% penalty if the return is filed late.                                                                                       58
59 the category of tax you are reporting.                                                                                                                                                                                         59
60                                                                                                                                                                                                                                60
61 Lines 6a, 6b, 6c, and 6d                                                                                                                                                                                                       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

Form 72-010-24-3-4-000 (Rev. 07/24)
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# Column
18                                                                                                                  Identify each tax payment with the complete 10-digit Material Purchase                                                18
SCHEDULE OF ITEMIZED DEDUCTIONS
19                                                                                                                  Number (MPC). The first two characters should be alpha characters                                                     19
   Line 1
20                                                                                                                  (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
32                                                                                                                                                                                                                                        32
                                                               Tax Category                                                                                     Tax Code                   Tax Rate
33                                                                                              TAX CATEGORY TABLE                                                                                              Vendor Discount           33
   General Sales Tax Rate                                                                                                                                             74                      7%                      Yes
34 Trucks (greater than 10,000 lbs.), Mobile Homes and Aircraft                                                                                                       13                      3%                      Yes                 34
35 Rental of Trucks (greater than 10,000 lbs.)                                                                                                                        14                      3%                      Yes                 35
36 Amusement for Public Owned Coliseums & Auditoriums                                                                                                                 15                      3%                      Yes                 36
37 Autos, Motor Homes, Light Trucks (10,000 lbs. or less).                                                                                                            56                      5%                      Yes                 37
   Rental of autos, light trucks (10,000 lbs. or less).                                                                                                               59                      5%                      Yes
38 Electric Power Associations                                                                                                                                        12                      1%                      Yes                 38
39 Manufacturing Machinery, Industrial Fuel, Farm Tractors, Farm Implements, including replacement parts                                                              65                   1 1/2%                     Yes                 39
40 Sales or Construction of Floating Vessels - Non-Transportation                                                                                                     28                   3 1/2%                     Yes                 40
41 Contracting - Manufacturing                                                                                                                                        60                   1 1/2%                        No               41
   Contracting - Commercial, Non Residential                                                                                                                          61                   3 1/2%                        No
42                                                                                                                                                                                                                                        42
   Public Utilities - Non-Residential Consumer Sales                                                                                                                  71                      7%                         No
43 Wholesale - Beer and Whiskey                                                                                                                                       72                      7%                         No               43
44 Wholesale - Food and Drinks - Full Service Vending                                                                                                                 64                      8%                         No               44
45 Interstate Telecommunications                                                                                                                                      80                      7%                         No               45
46 Jackson 1% Infrastructure Tax                                                                                                                                      21                      1%                      Yes                 46
   Tupelo Special City Tax                                                                                                                                            25                   1/4%                       Yes
47 1% Hotel/Restaurant Special Tax                                                                                                                                    89                      1%                      Yes                 47
48 1% Restaurant Tax                                                                                                                                                  90                      1%                         Yes              48
49 1% Special Tax                                                                                                                                                     91                      1%                      Yes                 49
50 2% Special Tax                                                                                                                                                     92                      2%                      Yes                 50
51 2% Special Tax                                                                                                                                                     93                      2%                      Yes                 51
52 2% Special Tax                                                                                                                                                     88                      2%                      Yes                 52
53 3% Restaurant Tax                                                                                                                                                  87                      3%                      Yes                 53
   3% Special Tax                                                                                                                                                     94                      3%                      Yes
54 4% Special Tax                                                                                                                                                     95                      4%                      Yes                 54
55 5% Special Tax                                                                                                                                                     96                      5%                      Yes                 55
56 1 1/2% Special Tax                                                                                                                                                 97                   1 1/2%                     Yes                 56
57 2 1/2% Special Tax                                                                                                                                                 98                   2 1/2%                     Yes                 57
58 2% Hotel Special Tax                                                                                                                                               99                      2%                      Yes                 58
59 Casino Hotels                                                                                                                                                      70                      7%                      Yes                 59
60 Casino Restaurants                                                                                                                                                 73                      7%                      Yes                 60
   Medical Cannabis Tax                                                                                                                                               83                      7%                      Yes
61 Oil, gas, and mineral equipment, materials, and services                                                                                                           30                   4 1/2%                     Yes                 61
62                                                                                                                                                                                                                                        62
63                                                                                                                                                                                                                                        63
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