Mississippi landlord and tenant rules

Seayora publishes 6 Mississippi rules, covering security deposits, notice periods, rent regulation, contractor sales tax. Every one is composed from the statute it cites and links to that statute on the state’s own code site.

Mississippi at a glance

RuleMississippi
How long does a landlord have to return a security deposit in Mississippi?45 days
How many days does a tenant get to pay late rent in Mississippi?3 days to pay
How much notice must a landlord give to end a tenancy in Mississippi?30 days
Is there rent control in Mississippi?Prohibited by state law
Do contractors charge sales tax in Mississippi?Gross receipts (Contractor's Tax)
Is a capital improvement exempt from sales tax in Mississippi?Not exempt

Security deposits in Mississippi

How long does a landlord have to return a security deposit in Mississippi?

In Mississippi, a landlord has 45 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. This is Miss. Code § 89-8-21.

Full answer and the checkable figures.

Notice periods in Mississippi

How many days does a tenant get to pay late rent in Mississippi?

In Mississippi, before starting a nonpayment case a landlord must serve a written notice giving the tenant 3 days to pay the rent due. This is Miss. Code §§ 89-8-19(3), 89-8-13(5).

Either party may end a month-to-month tenancy with written notice at least 30 days before the termination date. Nonpayment: a written notice — or an email or text message, where the tenant agreed in writing to be notified that way — that the rental agreement will end unless the rent is paid within three days. No entry-notice or rent-increase notice period is published here.

Full answer and the checkable figures.

How much notice must a landlord give to end a tenancy in Mississippi?

In Mississippi, a landlord must give 30 days written notice to end a tenancy or decline to renew it. This is Miss. Code §§ 89-8-19(3), 89-8-13(5).

Either party may end a month-to-month tenancy with written notice at least 30 days before the termination date. Nonpayment: a written notice — or an email or text message, where the tenant agreed in writing to be notified that way — that the rental agreement will end unless the rent is paid within three days. No entry-notice or rent-increase notice period is published here.

Full answer and the checkable figures.

Rent regulation in Mississippi

Is there rent control in Mississippi?

No. Mississippi has no statewide rent control, and its cities and counties cannot simply adopt their own: a city may not, without prior approval from the Legislature, regulate directly or indirectly the amount of rent charged for leasing private residential property in which the city has no property interest. This is Miss. Code § 21-17-5(2)(h).

Full answer and the checkable figures.

Contractor sales tax in Mississippi

Do contractors charge sales tax in Mississippi?

Mississippi does not run an ordinary sales tax on contractors. It taxes the contractor's own GROSS RECEIPTS, and the charge is called Contractor's Tax. It is a tax on the business, not a tax collected from the customer, so it applies to the whole job — including amounts a contractor recharges "at cost", such as a permit fee. Mississippi also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: Miss. Code §27-65-21 (contractor's tax on commercial construction contracts exceeding $10,000).

Mississippi levies a separate contractor's tax on the total contract price of qualifying COMMERCIAL contracts over $10,000, payable by the contractor, with a job bond and a materials exemption certificate. It is not an ordinary sales tax and this row cannot compute it — quotes in Mississippi commercial work carry the advisory rather than a number.

Full answer and the checkable figures.

Is a capital improvement exempt from sales tax in Mississippi?

No. Mississippi does not exempt capital improvements to real property the way most states do, because it taxes the contractor's gross receipts rather than running a sales tax on the customer. Work that would be exempt elsewhere is taxable here. A capital improvement is a permanent addition that becomes part of the property; a repair restores something to working order and is treated differently. Source: Miss. Code §27-65-21 (contractor's tax on commercial construction contracts exceeding $10,000).

Mississippi levies a separate contractor's tax on the total contract price of qualifying COMMERCIAL contracts over $10,000, payable by the contractor, with a job bond and a materials exemption certificate. It is not an ordinary sales tax and this row cannot compute it — quotes in Mississippi commercial work carry the advisory rather than a number.

Full answer and the checkable figures.

Sources

  • Miss. Code § 21-17-5(2)(h)
  • Miss. Code § 89-8-21
  • Miss. Code §27-65-21 (contractor's tax on commercial construction contracts exceeding $10,000).
  • Miss. Code §§ 89-8-19(3), 89-8-13(5)

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

This is a summary of a state’s published guidance, not tax or legal advice. Rates and rules change, local jurisdictions add their own, and the treatment of a specific job depends on the contract and the work. Check the citation and speak to a CPA or a state tax adviser before relying on it.

How Seayora uses these rules

Security deposits. Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

Notice periods. Seayora computes the notice this rule requires from the tenancy’s own dates — for a renewal offer, a rent increase or a served notice — and will not serve one that is short unless the owner records a reason. The answer above is the rule the product enforces.

Rent regulation. This page states whether the state lets its cities control rent, and any statewide limit on an increase, so a renewal can be checked before it is offered. In New York City, Seayora’s rent-increase advisor goes further: it computes the highest increase the Rent Guidelines Board order and the Good Cause standard allow for each apartment, with the law cited, and gives no number where the law is not verified.

Contractor sales tax. Seayora resolves this rule on every invoice a contractor raises — per line, from the job site’s own address — and prints the rate, the jurisdiction and this citation on the document itself, so the estimate a customer accepts is the invoice they are billed. Where the rule is more nuanced than a single answer, Seayora refuses to guess a total rather than quoting a confident wrong one.

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