Mississippi sales tax, and who sets it

A barge on the wide Mississippi River, seen from a green bluff.

Tax year 2026

Set by the state

7%

Set locally

0.06%

statewide average

Combined

7.06%

Local share

0.85%

of what you pay

Work out the tax on a purchase in Mississippi

Add the tax on

7.06% effective
$
Price before tax
$100.00
Mississippi, Statewide average
Sales tax
$7.06
at 7.06%
Total
$107.06
what you actually hand over

The general rate applies here: 7.06%, state and local combined. “Statewide average” is a comparison estimate. Named locations use the stored local rate; city and special-district coverage varies, so an address may differ. Rate source · as of 2026-07-01.

How Mississippi's sales tax is put together

  • Mississippi sets nearly all of this itself. The state rate is about 7%, and local governments can add only a little on top — on average across Mississippi the extra comes to about 0.06%. Moving across a county line here changes your bill barely at all. In some states it changes it a great deal.
  • Food gets a discount in Mississippi, not a pass. The rate on groceries is about 5.04%, lower than on everything else but not nothing. A thousand dollars of shopping carries $50 of tax. Plenty of published summaries record Mississippi as exempting food. They are wrong.
  • Clothing is taxed at the ordinary rate in Mississippi — $71 on a thousand dollars of it. That is the usual arrangement nationally, though a small group of states exempt apparel entirely. Prescription medicine, by contrast, is exempt here, as it is almost everywhere.
  • Mississippi retains most rate-setting authority at state level: the state rate is about 7% and the local add-on, on average across Mississippi, is about 0.06%, a small fraction of the combined charge. Local authority exists but is narrow, whether by statutory cap or by limited take-up. The practical effect is that the state rate is a reliable proxy for what a purchase pays anywhere in Mississippi — which is not true of the states that delegate heavily, and is why the two groups should not be compared on the same figure.
  • Grocery purchases in Mississippi are taxed at a preferential about 5.04%, producing $50 on a thousand dollars of food. The reduced-rate treatment sits between the exempting majority and the handful of states applying the full rate, and it is routinely mis-recorded as an exemption in secondary sources. The distinction is worth several hundred dollars a year to a household at ordinary grocery volumes.
  • Mississippi applies its full combined rate to clothing, adding $71 to a thousand dollars of apparel. This is the majority treatment; a small group of states exempts clothing outright, and those exemptions are a larger source of variation in real household burden than the rate differences that dominate published comparisons. Prescription drugs are exempt in Mississippi, consistent with essentially every sales-taxing state.

Sales tax on this purchase

A $75,000 salary

Buying
$107at the register
Tax added$7.06
Rate appliedStatewide average7.06%

Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.

Rates across this state

A $75,000 salary

7% – 7%across the state
Counties in this state82
Different rates among them1
Lowest county rate7%
Highest county rate7%

Most counties here share a rate with many others. The county line rarely changes what you pay.

County floors only — city, transit and special-district taxes are excluded where applicable.

At the register

A $75,000 salary

Buying
The goods — $100.00Sales tax — $7.06
7.06%tax
Tax added$7.06
You hand over$107.06
Rate here7.06%

Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.

How much of that was tax

A $75,000 salary

Goods — $99.94 · 93%$99.94GoodsTax — $7.06 · 7%$7.06of that was tax
Goods before tax$99.94
Rate applied7.06%

Uses the selected combined rate for ordinary goods. Exempt items or a mixed receipt change the split.

Every county here

A $75,000 salary

1different rates across 82 counties82 counties at 7%827%counties at each rate
Lowest7%
Highest7%
Gap between them0%

County floors only — city, transit and special-district taxes are excluded where applicable.

What gets taxed, in each

A $75,000 salary

Compare with

Mississippi

Statewide average

Most — 7.06%7.06%MostFood — 5.04%5.04%FoodClothes — 7.06%7.06%ClothesFuel — 24¢24¢FuelTobacco — $0.68$0.68Tobacco

Texas

Harris County (Houston)

Most — 8.25%8.25%MostFood — freefreeFoodClothes — 8.25%8.25%ClothesFuel — 20¢20¢FuelTobacco — $1.41$1.41Tobacco
  • Sales tax
  • Fuel
  • Tobacco
CategoryMississippiTexas
Groceries5.04%Exempt
Clothing at $1007.06%8.25%
Fuel24¢20¢
Tobacco$0.68$1.41

Grocery and general rates use the locations named here. Clothing is one item priced at $100; a more expensive garment may be taxed differently. Fuel and tobacco have separate units and scales.

Tax-free days in Mississippi

A $75,000 salary

JFMAMJJASONDfor the tax collectorfor you
Back to School Sales Tax Holiday2026-07-10 to 2026-07-12

Dates come from statute, so they move with the legislature rather than with a data refresh.

The split, county by county

The state rate is the same everywhere in Mississippi. Anything beyond it was decided by a county or a city. These counties are a sample chosen to show the range, not a complete list.

CountyStateLocalCombined
Statewide average7%0.06%7.06%
Hinds County (Jackson)same1%8%
Harrison County (Gulfport-Biloxi)same0%7%

What it costs on a thousand dollars

The same purchase in four categories, priced on average across Mississippi. A flat thousand dollars is used deliberately — this is Mississippi's own rate restated in money, not a claim about what anyone spends.

What you're buyingTax as share of priceTax on $1,000
General goods7.06%$71
Groceries5.04%$50
Prescription drugs0%$0
Clothing7.06%$71

Every county in Mississippi

This is the whole state, not a sample — 82 counties, from 7% in Adams County up to 7% in Yazoo County. These are county floors. City, transit and special-district taxes can add to them, so an address may pay more.

Complete county coverage for Mississippi: 82 counties spanning 7% (Adams County) to 7% (Yazoo County), across 1 distinct rates. Figures are county floors: the state rate plus the county's own levy, excluding municipal, transit and special-district taxes. The representative location figures earlier in the page may include additional local layers.

Mississippi county floor sales tax rates
CountyState portionCounty levyFloor (state + county)
Adams County7%0%7%
Alcorn County7%0%7%
Amite County7%0%7%
Attala County7%0%7%
Benton County7%0%7%
Bolivar County7%0%7%
Calhoun County7%0%7%
Carroll County7%0%7%
Chickasaw County7%0%7%
Choctaw County7%0%7%
Claiborne County7%0%7%
Clarke County7%0%7%
Clay County7%0%7%
Coahoma County7%0%7%
Copiah County7%0%7%
Covington County7%0%7%
DeSoto County7%0%7%
Forrest County7%0%7%
Franklin County7%0%7%
George County7%0%7%
Greene County7%0%7%
Grenada County7%0%7%
Hancock County7%0%7%
Harrison County7%0%7%
Hinds County7%0%7%
Holmes County7%0%7%
Humphreys County7%0%7%
Issaquena County7%0%7%
Itawamba County7%0%7%
Jackson County7%0%7%
Jasper County7%0%7%
Jefferson County7%0%7%
Jefferson Davis County7%0%7%
Jones County7%0%7%
Kemper County7%0%7%
Lafayette County7%0%7%
Lamar County7%0%7%
Lauderdale County7%0%7%
Lawrence County7%0%7%
Leake County7%0%7%
Lee County7%0%7%
Leflore County7%0%7%
Lincoln County7%0%7%
Lowndes County7%0%7%
Madison County7%0%7%
Marion County7%0%7%
Marshall County7%0%7%
Monroe County7%0%7%
Montgomery County7%0%7%
Neshoba County7%0%7%
Newton County7%0%7%
Noxubee County7%0%7%
Oktibbeha County7%0%7%
Panola County7%0%7%
Pearl River County7%0%7%
Perry County7%0%7%
Pike County7%0%7%
Pontotoc County7%0%7%
Prentiss County7%0%7%
Quitman County7%0%7%
Rankin County7%0%7%
Scott County7%0%7%
Sharkey County7%0%7%
Simpson County7%0%7%
Smith County7%0%7%
Stone County7%0%7%
Sunflower County7%0%7%
Tallahatchie County7%0%7%
Tate County7%0%7%
Tippah County7%0%7%
Tishomingo County7%0%7%
Tunica County7%0%7%
Union County7%0%7%
Walthall County7%0%7%
Warren County7%0%7%
Washington County7%0%7%
Wayne County7%0%7%
Webster County7%0%7%
Wilkinson County7%0%7%
Winston County7%0%7%
Yalobusha County7%0%7%
Yazoo County7%0%7%

Streamlined Sales Tax member rate files plus individual state Department of Revenue rate tables — county-level rows only; city, transit and special-district levies excluded — as of 2026-01-01, last verified 2026-08-29.

What this page does not cover

  • The first county table and calculator location list for Mississippi are a sample, not a complete address lookup. They were chosen to show the range rather than to cover every address, so your own county may sit outside what you see. If you have a receipt to hand, the rate printed on it beats any figure on this page.
  • Mississippi taxes some things through this general rate and other things through taxes of their own. Fuel, alcohol and tobacco fall in the second group, and those charges sit inside the price rather than on the receipt. Vehicle purchases, hotel stays and eating out often add their own charges as well.
  • Exemptions are broader on paper than in a shop. Mississippi draws its own lines inside each category — what counts as a grocery rather than a prepared meal, what counts as clothing rather than an accessory. Those lines decide the tax on a real basket, and they are where two states with identical rates stop agreeing.
  • The first county table and calculator location list for Mississippi are representative rather than exhaustive. The listed jurisdictions illustrate the spread of local rates; they are not a complete enumeration, and an address outside them may carry a rate above or below anything shown. Where a complete county-floor table appears separately below, it covers counties but still excludes additional city and district taxes. Prefer the state revenue authority’s address lookup for a specific purchase.
  • Mississippi's general sales tax is one of several consumption taxes it levies, and the only one modeled on this page. Motor fuel, alcoholic beverages and tobacco are taxed under separate excise schedules, normally price-inclusive and therefore not visible as a line item. Lodging, prepared meals and vehicle transfers are frequently subject to additional dedicated rates at state or local level.
  • The exemption classes shown for Mississippi are broad categories, and the statutory boundaries inside each one govern the actual charge. Prepared and heated food routinely falls outside a grocery exemption; footwear, athletic wear and accessories are commonly carved out of a clothing exemption. Because these definitions differ between states, two jurisdictions with matching rates and matching exemption lists can produce materially different tax on an identical basket.

Questions people ask

Why is the tax at the register higher than the state rate?

What the statute says and what the register charges are different numbers. about 7% is the state's share; local layers carry it to about 7.06%, varying street by street.

Is food taxed at a lower rate here?

Yes — Mississippi taxes groceries, but at less than the standard rate. It is a middle position: food is neither exempt nor charged like ordinary goods, so a weekly shop carries real tax at a softened rate.

Is clothing exempt here?

Clothing is ordinary taxable goods in Mississippi. The states that exempt it are the exception rather than the rule, which catches people moving between them.

Will the rate change if I shop in the next town?

A little, but the state sets the bulk of it. With just about 0.85% decided locally, crossing a boundary changes the total only slightly.

What composes the combined rate in this state?

The combined rate is the state levy plus every local levy sourced to the point of sale. Mississippi sets about 7%; the representative combined rate is about 7.06%, of which about 0.85% is decided locally. A single statewide figure is therefore an approximation.

What reduced rate applies to groceries in this state?

Mississippi applies a preferential reduced rate to groceries rather than a full exemption. Local add-ons may or may not follow the reduced rate depending on state law, so the effective grocery rate is not always the state reduced rate alone.

How is apparel classified for sales tax in this state?

Mississippi applies the standard rate to apparel with no general exemption. Only a small minority of states exempt clothing, and among those several impose per-item caps or exclude athletic and formal wear, so cross-state assumptions about apparel are unreliable.

How much intra-state variation is there in the combined rate?

Locally determined levies account for about 0.85% of the representative combined rate, so intra-state dispersion is limited and the statewide figure approximates most locations closely. Rates remain sourced to the point of sale.