Businesses with nexus in Mississippi are required to register with the Mississippi Department of Revenue and to charge, collect, and remit the appropriate tax.

Generally, a business has nexus in Mississippi when it has a physical presence there, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives. However, out-of-state sellers can also establish nexus in the ways described below.

Nexus is created in Mississippi when a business either owns business property in Mississippi or has employees or other agents who do either of the following:

• Provide services for customers in Mississippi
  
  
• Solicit or accept orders for merchandise

See the Mississippi Department of Revenue: Sales Tax FAQs, and Sales and Use Taxes.