{
  "batch": "362-mississippi-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_rate24",
      "category": "Business",
      "title": "[Unverified - being checked] Miss. Code 27-7-5: Individual income tax rate 2024-2025",
      "summary": "[Unverified - being checked] Miss. Code 27-7-5(1)(b)(ii): the rate on taxable income above $10,000 is 4.7% for 2024 and 4.4% for 2025.",
      "body": "Miss. Code 27-7-5(1)(b)(ii): the rate on taxable income above $10,000 is 4.7% for 2024 and 4.4% for 2025.\n\nWhat Mississippi Legislature (bill text) actually says:\n\n“For calendar year 2024, on such taxable income, the rate shall be four and seven-tenths percent (4.7%); 2. For calendar year 2025, on such taxable income, the rate shall be four and four-tenths percent (4.4%);”\n\nNote: HB 1 (2025, as sent to the Governor; approved).  Text comes from the Legislature's own bill document, which prints the Code section; check the Code for later amendments.",
      "source_type": "official",
      "source_link": "https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm",
      "last_verified": "2026-10-18",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Mississippi Legislature (bill text)",
      "evidence_quote": "For calendar year 2024, on such taxable income, the rate shall be four and seven-tenths percent (4.7%); 2. For calendar year 2025, on such taxable income, the rate shall be four and four-tenths percent (4.4%);",
      "volatility": "medium",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Miss. Code 27-7-5",
      "topic": "Individual income tax rate 2024-2025",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ms"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_rate27",
      "category": "Business",
      "title": "[Unverified - being checked] Miss. Code 27-7-5: Scheduled income tax cuts 2027-2030",
      "summary": "[Unverified - being checked] HB 1 (2025) sets the rate on taxable income above $10,000 at 3.75% for 2027, 3.5% for 2028, 3.25% for 2029 and 3% for 2030 and after, subject to the section's conditions.",
      "body": "HB 1 (2025) sets the rate on taxable income above $10,000 at 3.75% for 2027, 3.5% for 2028, 3.25% for 2029 and 3% for 2030 and after, subject to the section's conditions.\n\nWhat Mississippi Legislature (bill text) actually says:\n\n“For calendar year 2027, on such taxable income, the rate shall be three and three-quarters percent (3.75%); 5. For calendar year 2028, on such taxable income, the rate shall be three and one-half percent (3.5%); 6. For calendar year 2029, on such taxable income, the rate shall be three and one-quarter percent (3.25%); and 7. For calendar year 2030 and all calendar years thereafter, except as otherwise provided in Section 2 of this act, on such taxable income, the rate shall be three percent (3%).”\n\nNote: Text comes from the Legislature's own bill document, which prints the Code section; check the Code for later amendments.",
      "source_type": "official",
      "source_link": "https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm",
      "last_verified": "2026-10-18",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Mississippi Legislature (bill text)",
      "evidence_quote": "For calendar year 2027, on such taxable income, the rate shall be three and three-quarters percent (3.75%); 5. For calendar year 2028, on such taxable income, the rate shall be three and one-half percent (3.5%); 6. For calendar year 2029, on such taxable income, the rate shall be three and one-quarter percent (3.25%); and 7. For calendar year 2030 and all calendar years thereafter, except as otherwise provided in Section 2 of this act, on such taxable income, the rate shall be three percent (3%).",
      "volatility": "high",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Miss. Code 27-7-5",
      "topic": "Scheduled income tax cuts 2027-2030",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ms"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_zero5k",
      "category": "Business",
      "title": "[Unverified - being checked] Miss. Code 27-7-5: First $5,000 untaxed; $5,000-$10,000 untaxed from 2023",
      "summary": "[Unverified - being checked] From 2022 there is no tax on the first $5,000 of taxable income, and from 2023 no tax on income between $5,000 and $10,000.",
      "body": "From 2022 there is no tax on the first $5,000 of taxable income, and from 2023 no tax on income between $5,000 and $10,000.\n\nWhat Mississippi Legislature (bill text) actually says:\n\n“For calendar year 2022 and all taxable years thereafter, there shall be no tax levied on the first Five Thousand Dollars ($5,000.00) of taxable income;”\n\nNote: Text comes from the Legislature's own bill document, which prints the Code section; check the Code for later amendments.",
      "source_type": "official",
      "source_link": "https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm",
      "last_verified": "2026-10-18",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Mississippi Legislature (bill text)",
      "evidence_quote": "For calendar year 2022 and all taxable years thereafter, there shall be no tax levied on the first Five Thousand Dollars ($5,000.00) of taxable income;",
      "volatility": "medium",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Miss. Code 27-7-5",
      "topic": "First $5,000 untaxed; $5,000-$10,000 untaxed from 2023",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ms"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_zero10k",
      "category": "Business",
      "title": "[Unverified - being checked] Miss. Code 27-7-5: No tax on $5,000-$10,000 band from 2023",
      "summary": "[Unverified - being checked] For 2023 and later years no tax is levied on taxable income of individuals above $5,000 up to $10,000.",
      "body": "For 2023 and later years no tax is levied on taxable income of individuals above $5,000 up to $10,000.\n\nWhat Mississippi Legislature (bill text) actually says:\n\n“For calendar year 2023 and all calendar years thereafter, there shall be no tax levied under subparagraph (ii) of paragraph (a) of this subsection on the taxable income of individuals in excess of Five Thousand Dollars ($5,000.00) up to and including Ten Thousand Dollars ($10,000.00)”\n\nNote: Text comes from the Legislature's own bill document, which prints the Code section; check the Code for later amendments.",
      "source_type": "official",
      "source_link": "https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm",
      "last_verified": "2026-10-18",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Mississippi Legislature (bill text)",
      "evidence_quote": "For calendar year 2023 and all calendar years thereafter, there shall be no tax levied under subparagraph (ii) of paragraph (a) of this subsection on the taxable income of individuals in excess of Five Thousand Dollars ($5,000.00) up to and including Ten Thousand Dollars ($10,000.00)",
      "volatility": "medium",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Miss. Code 27-7-5",
      "topic": "No tax on $5,000-$10,000 band from 2023",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ms"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_est",
      "category": "Business",
      "title": "Estimated tax",
      "summary": "Individuals who do not have 80% of annual tax liability prepaid through withholding must pay estimated tax if the annual liability exceeds $200.",
      "body": "Individuals who do not have 80% of annual tax liability prepaid through withholding must pay estimated tax if the annual liability exceeds $200.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Every individual taxpayer who does not have at least eighty percent (80%) of his/her annual tax liability prepaid through withholding must make estimated tax payments if his/her annual tax liability exceeds two hundred dollars”\n\nNote: A self-employed creator has no withholding, so this rule usually applies.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Every individual taxpayer who does not have at least eighty percent (80%) of his/her annual tax liability prepaid through withholding must make estimated tax payments if his/her annual tax liability exceeds two hundred dollars",
      "volatility": "medium",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: individual income tax FAQ",
      "topic": "Estimated tax",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_due",
      "category": "Business",
      "title": "Mississippi Department of Revenue: individual income tax FAQ: Return due date",
      "summary": "The due date for 2025 Mississippi individual income tax returns is April 15, 2026, with extension of time to file to October 15, 2026.",
      "body": "The due date for 2025 Mississippi individual income tax returns is April 15, 2026, with extension of time to file to October 15, 2026.\n\nWhat Mississippi Department of Revenue actually says:\n\n“The due date for filing 2025 Mississippi Individual Income Tax Returns is April 15, 2026.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "The due date for filing 2025 Mississippi Individual Income Tax Returns is April 15, 2026.",
      "volatility": "high",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: individual income tax FAQ",
      "topic": "Return due date",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_nol",
      "category": "Business",
      "title": "Mississippi Department of Revenue: individual income tax FAQ: Net operating loss",
      "summary": "A Mississippi net operating loss is carried back two years and forward twenty years, unless the carryback is waived by election on Form 80-155.",
      "body": "A Mississippi net operating loss is carried back two years and forward twenty years, unless the carryback is waived by election on Form 80-155.\n\nWhat Mississippi Department of Revenue actually says:\n\n“A net operating loss shall be carried back to each of the two (2) taxable years preceding the taxable year of the loss and may be carried forward for twenty years.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "A net operating loss shall be carried back to each of the two (2) taxable years preceding the taxable year of the loss and may be carried forward for twenty years.",
      "volatility": "medium",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: individual income tax FAQ",
      "topic": "Net operating loss",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_nonres",
      "category": "Business",
      "title": "Nonresident working in Mississippi",
      "summary": "A resident of another state who works in Mississippi must include all income on a Mississippi non-resident return (Form 80-205).",
      "body": "A resident of another state who works in Mississippi must include all income on a Mississippi non-resident return (Form 80-205).\n\nWhat Mississippi Department of Revenue actually says:\n\n“You must include all income on your Mississippi non-resident return.”\n\nNote: DOR gives this in answer to a worker living out of state; it is not specific to online income.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/individual/individual-income-tax-frequently-asked-questions",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "You must include all income on your Mississippi non-resident return.",
      "volatility": "medium",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: individual income tax FAQ",
      "topic": "Nonresident working in Mississippi",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_sales7",
      "category": "Business",
      "title": "Sales tax rate on tangible goods",
      "summary": "All sales of tangible personal property in Mississippi are taxed at the regular retail rate of 7% unless exempt or reduced.",
      "body": "All sales of tangible personal property in Mississippi are taxed at the regular retail rate of 7% unless exempt or reduced.\n\nWhat Mississippi Department of Revenue actually says:\n\n“All sales of tangible personal property in the State of Mississippi are subject to the regular retail rate of sales tax (7%)”\n\nNote: Digital downloads and services are not addressed by this page; merch and physical goods are.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/business/sales-use-tax/mississippi-sales-and-use-taxes",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "All sales of tangible personal property in the State of Mississippi are subject to the regular retail rate of sales tax (7%)",
      "volatility": "medium",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: sales and use taxes",
      "topic": "Sales tax rate on tangible goods",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_permit",
      "category": "Business",
      "title": "Sales tax permit before selling",
      "summary": "Before engaging in any business in Mississippi subject to sales tax, a permit or registration license is required from the Department of Revenue; a separate permit is needed for each location.",
      "body": "Before engaging in any business in Mississippi subject to sales tax, a permit or registration license is required from the Department of Revenue; a separate permit is needed for each location.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Before engaging in any business in Mississippi subject to sales tax, a permit or registration license is required from the Department of Revenue.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/business/sales-use-tax/mississippi-sales-and-use-taxes",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Before engaging in any business in Mississippi subject to sales tax, a permit or registration license is required from the Department of Revenue.",
      "volatility": "low",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: sales and use taxes",
      "topic": "Sales tax permit before selling",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_due20",
      "category": "Business",
      "title": "Sales tax return due date",
      "summary": "Sales tax returns are due on or before the 20th day following the end of the reporting period.",
      "body": "Sales tax returns are due on or before the 20th day following the end of the reporting period.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Returns are due on or before the 20th day following the end of the reporting period.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/business/sales-use-tax/mississippi-sales-and-use-taxes",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Returns are due on or before the 20th day following the end of the reporting period.",
      "volatility": "medium",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: sales and use taxes",
      "topic": "Sales tax return due date",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_use",
      "category": "Business",
      "title": "Use tax on out-of-state purchases",
      "summary": "Use tax applies to property acquired for use in Mississippi on which sales or use tax has not been paid to another state at an equal rate.",
      "body": "Use tax applies to property acquired for use in Mississippi on which sales or use tax has not been paid to another state at an equal rate.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Use tax applies to personal property acquired in any manner for use, storage, or consumption within this state for which sales or use tax has not been paid to another state at a rate equal to the applicable Mississippi rate.”\n\nNote: Camera, lighting and computer gear bought from out-of-state sellers that do not charge Mississippi tax falls here.",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/business/sales-use-tax/mississippi-sales-and-use-taxes",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Use tax applies to personal property acquired in any manner for use, storage, or consumption within this state for which sales or use tax has not been paid to another state at a rate equal to the applicable Mississippi rate.",
      "volatility": "low",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: sales and use taxes",
      "topic": "Use tax on out-of-state purchases",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_reg",
      "category": "Business",
      "title": "Mississippi Department of Revenue: sales tax registration: Who must register",
      "summary": "All in-state businesses with retail sales in Mississippi must register for a sales tax permit and number.",
      "body": "All in-state businesses with retail sales in Mississippi must register for a sales tax permit and number.\n\nWhat Mississippi Department of Revenue actually says:\n\n“All in-state businesses that have retail sales in Mississippi must register for a sales tax permit and number.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/business/sales-use-tax/registration-information-sales-and-use-tax-applicants",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "All in-state businesses that have retail sales in Mississippi must register for a sales tax permit and number.",
      "volatility": "low",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: sales tax registration",
      "topic": "Who must register",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_remote",
      "category": "Business",
      "title": "Mississippi Department of Revenue: sales tax registration: Out-of-state sellers",
      "summary": "Many out-of-state businesses register with DOR and collect use tax for the convenience of their Mississippi customers.",
      "body": "Many out-of-state businesses register with DOR and collect use tax for the convenience of their Mississippi customers.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Many out-of-state businesses register with the Mississippi Department of Revenue and collect use tax for the convenience of their customers.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/business/sales-use-tax/registration-information-sales-and-use-tax-applicants",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Many out-of-state businesses register with the Mississippi Department of Revenue and collect use tax for the convenience of their customers.",
      "volatility": "medium",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: sales tax registration",
      "topic": "Out-of-state sellers",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_contractor",
      "category": "Business",
      "title": "Mississippi Department of Revenue: business tax FAQ: Employee or independent contractor",
      "summary": "For withholding purposes DOR separates employees from independent contractors by the degree of control and independence the worker has.",
      "body": "For withholding purposes DOR separates employees from independent contractors by the degree of control and independence the worker has.\n\nWhat Mississippi Department of Revenue actually says:\n\n“The difference between an employee and an independent contractor is based on the degree of control and independence the worker has on the services being provided.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/business/business-tax-frequently-asked-questions",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "The difference between an employee and an independent contractor is based on the degree of control and independence the worker has on the services being provided.",
      "volatility": "low",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: business tax FAQ",
      "topic": "Employee or independent contractor",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_sar",
      "category": "Business",
      "title": "LLC and corporation annual report",
      "summary": "All for-profit corporations, nonprofit corporations and LLCs operating in Mississippi must file an annual report with the Secretary of State.",
      "body": "All for-profit corporations, nonprofit corporations and LLCs operating in Mississippi must file an annual report with the Secretary of State.\n\nWhat Mississippi Secretary of State actually says:\n\n“all for profit corporations, nonprofit corporations, and limited liability companies operating in Mississippi are required to file an Annual Report with the Secretary of State.”",
      "source_type": "official",
      "source_link": "https://www.sos.ms.gov/business-services/annual-reports",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Secretary of State",
      "evidence_quote": "all for profit corporations, nonprofit corporations, and limited liability companies operating in Mississippi are required to file an Annual Report with the Secretary of State.",
      "volatility": "low",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Secretary of State: annual reports",
      "topic": "LLC and corporation annual report",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_sar_due",
      "category": "Business",
      "title": "Annual report due date",
      "summary": "The annual report for profit corporations and LLCs may be filed from January 1 and is due by April 15 each year.",
      "body": "The annual report for profit corporations and LLCs may be filed from January 1 and is due by April 15 each year.\n\nWhat Mississippi Secretary of State actually says:\n\n“The Annual Report for profit corporations and limited liability companies can be filed any time on or after January 1st of each year and are due by April 15th of that year.”",
      "source_type": "official",
      "source_link": "https://www.sos.ms.gov/business-services/annual-reports",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Secretary of State",
      "evidence_quote": "The Annual Report for profit corporations and limited liability companies can be filed any time on or after January 1st of each year and are due by April 15th of that year.",
      "volatility": "medium",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Secretary of State: annual reports",
      "topic": "Annual report due date",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r362_mississippi_business_and_tax_for_creators_362_mississippi_business_and_tax_for_creators_retain",
      "category": "Business",
      "title": "Mississippi Department of Revenue: record keeping: Keep records three years",
      "summary": "Taxpayers must keep records at least three years and make them available to DOR on request.",
      "body": "Taxpayers must keep records at least three years and make them available to DOR on request.\n\nWhat Mississippi Department of Revenue actually says:\n\n“Records must be kept at least three (3) years.”",
      "source_type": "official",
      "source_link": "https://www.dor.ms.gov/forms-resources/taxpayer-guidance/record-keeping-document-retention",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Mississippi Department of Revenue",
      "evidence_quote": "Records must be kept at least three (3) years.",
      "volatility": "low",
      "from_batch": "362-mississippi-business-and-tax-for-creators",
      "subject": "Mississippi Department of Revenue: record keeping",
      "topic": "Keep records three years",
      "applies_to_country": "US",
      "applies_to_scope": "MS",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ms"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}