Mississippi landlord and tenant rules

Seayora publishes 3 Mississippi rules, covering contractor sales tax, security deposits. Every one is generated from the statute it cites — the same rule Seayora's own deadline engine enforces on a live tenancy — and carries the date it was last checked.

Mississippi at a glance

RuleMississippi
Do contractors charge sales tax in Mississippi?Gross receipts (Contractor's Tax)
Is a capital improvement exempt from sales tax in Mississippi?Not exempt
How long does a landlord have to return a security deposit in Mississippi?45 days

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.

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.

Sources

  • Miss. Code § 89-8-21
  • Miss. Code §27-65-21 (contractor's tax on commercial construction contracts exceeding $10,000).

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.

How Seayora uses these rules

Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the lease and 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.

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