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Mississippi Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Mississippi Department of Revenue (DOR)'s own pages, forms and rules on 2026-10-12

In Mississippi, the resale certificate is issued by the state: registered sellers get the No resale certificate form — purchaser provides its Mississippi sales tax permit information from the Mississippi Department of Revenue (DOR) and give a copy to their suppliers to buy inventory tax-free. The multistate Streamlined (SST) certificate is not accepted and the MTC uniform certificate is not accepted. Buyers need a Mississippi registration — another state's number isn't enough. Registering for the Sales Tax Permit (out-of-state sellers: Seller's Use Tax permit): free.

Resale form
State-issued
issued by the state
Permit fee
Free
Sales Tax Permit (out-of-state sellers: Seller's Use Tax permit)
SST form
No
SSTGB Form F0003
MTC form
No
uniform certificate

Mississippi resale certificate and permit rules

Mississippi: seller's permit & resale certificate

Sales tax · Agency: Mississippi Department of Revenue (DOR)

Permit
Sales Tax Permit (out-of-state sellers: Seller's Use Tax permit)
Registration fee
Free
SST form
Not accepted
MTC form
Not accepted
Resale certificate
No resale certificate form — purchaser provides its Mississippi sales tax permit informationIssued by the stateYou don't fill out a blank form — the state issues the certificate to registered sellers.
How long it's valid
Blanket certificates aren't accepted: the buyer must show a permit or exemption letter issued by the Mississippi Department of Revenue.
Seller's permit
Sales Tax Permit (out-of-state sellers: Seller's Use Tax permit) — Free. DOR FAQ: 'No, there is no fee to obtain a sales tax permit.' A bond may be required depending on the nature of the business or the applicant's history. A separate permit is required for each location. Register online through TAP; a packet with the permit is mailed.Register with Mississippi Department of Revenue →Renewal: Does not expire and does not require renewal as long as the holder continues in the same business at the same location.
Buyer registered in another state?
Generally no — DOR says businesses engaged exclusively in wholesale sales that want a permit to exempt wholesale purchases must register for a Mississippi sales tax permit (if in state) or a Mississippi seller's use tax permit (if located out of state). DOR doesn't say it accepts another state's registration number. (Property shipped by the seller to a buyer outside Mississippi is an interstate sale not subject to Mississippi sales tax.)
Multistate forms
DOR FAQ: 'A business can purchase merchandise for resale free from sales tax by giving their supplier the business' sales tax permit information.' Wholesale sales are sales of tangible personal property to licensed retail merchants, jobbers, dealers or other wholesalers for resale (beer and alcohol excepted). Mississippi is not an SST member and is not listed on the MTC Uniform Resale Certificate, and DOR doesn't publish acceptance of either form.
Verify a certificate
Official verification lookup →
Good to know
  • DOR's TAP portal can be used to verify a sales tax permit, Material Purchase Certificate (MPC) or Direct Pay Permit.
  • Construction contractors use Material Purchase Certificates (MPCs) rather than resale documentation for qualifying projects.
  • Mississippi state sales tax rate is 7%; some cities/counties levy tourism and economic development taxes administered by DOR.
Official sources for Mississippi (3)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Mississippi agency's pages, forms and rules don't state (3 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Mississippi, step by step

  1. Register for a Sales Tax Permit (out-of-state sellers: Seller's Use Tax permit) with the Mississippi Department of Revenue (DOR) (free). Register online.
  2. Get the No resale certificate form — purchaser provides its Mississippi sales tax permit information from the state once you're registered.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Mississippi sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: District of Columbia, Louisiana, Massachusetts and New York. Related: Mississippi sales tax rates, nexus and filing · sales tax nexus checker · Mississippi business licenses

Mississippi resale certificate FAQ

How do I get a resale certificate in Mississippi?

Mississippi issues it: register with the Mississippi Department of Revenue (DOR) for a Sales Tax Permit (out-of-state sellers: Seller's Use Tax permit), then get the No resale certificate form — purchaser provides its Mississippi sales tax permit information from the state and give a copy to your suppliers.

How much does a Mississippi seller's permit cost?

Registration is free. DOR FAQ: 'No, there is no fee to obtain a sales tax permit.' A bond may be required depending on the nature of the business or the applicant's history. A separate permit is required for each location. Register online through TAP; a packet with the permit is mailed. Renewal: Does not expire and does not require renewal as long as the holder continues in the same business at the same location.

Does Mississippi accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not accepted. MTC uniform certificate: not accepted. DOR FAQ: 'A business can purchase merchandise for resale free from sales tax by giving their supplier the business' sales tax permit information.' Wholesale sales are sales of tangible personal property to licensed retail merchants, jobbers, dealers or other wholesalers for resale (beer and alcohol excepted). Mississippi is not an SST member and is not listed on the MTC Uniform Resale Certificate, and DOR doesn't publish acceptance of either form.

Can an out-of-state business use its home-state resale number in Mississippi?

Generally no — DOR says businesses engaged exclusively in wholesale sales that want a permit to exempt wholesale purchases must register for a Mississippi sales tax permit (if in state) or a Mississippi seller's use tax permit (if located out of state). DOR doesn't say it accepts another state's registration number. (Property shipped by the seller to a buyer outside Mississippi is an interstate sale not subject to Mississippi sales tax.)

How long is a Mississippi resale certificate valid?

Blanket certificates aren't accepted: the buyer must show a permit or exemption letter issued by the Mississippi Department of Revenue.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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General information, not tax advice. Confirm current rules with the Mississippi Department of Revenue (DOR) before relying on them.