Instructions for Filing Sales Tax Return - Mississippi

1 Instructions for Filing Sales Tax Return Instructions For more information, go to Steps 1-2 Fill in all fields pertaining to each tax code for the permit number listed at the top of the page. If you have no income for a specific tax code you Entry method must check the Zero File check box Manually key Return see inputto indicate you are zero Filing for this permit code. Step 3 (If applicable) Import Return see import excelEnter any excess collections with this permit number. Step 4 (If applicable) Import Excel spreadsheet Enter City Number and Total Sales Files must have an .xls or xlsx extension. Tax inside the City. If after attempting to upload a spreadsheet you do not advance to Motor Fuel by Cities Report (If step 3, you must verify the format of applicable) your spreadsheet against the standard No longer reported on the Sales Tax template found at Return .

2 All tabs, and columns, must be present for the system to recognize Prime Contractors Tax Schedule (If and pick up your spreadsheet applicable) properly. If the spreadsheet did not Complete the schedule by selecting load correctly remove the your tax code and entering your attachment, confirm the format, compensation this month. If you make adjustments, and try have no compensation for this importing your spreadsheet again. month you are required to check the Once you successfully upload your No Compensation check box. spreadsheet, step 3 will ask you to verify the imported information is Tax credits correct. If a section on the Return has After clicking the link, complete the a red box, see the corresponding tax credits table per location below.

3 Instructions . The total of your tax credits cannot be greater than the Max Credits Input permit information column. If you are claiming no The checkbox to the left of the credits you must check the box Permit Number will be checked once above the table that states I am you have completed all required claiming no credits. fields associated with that permit. Each permit must be completed Line 7 before you can submit your Sales Tax Due for tax categories to which Return . the vendor discount applies (Tax Line 9 Balance - Line 7 plus Line 8. Line 10 Discount, Line 9 multiplied by 2%, Limited to $ per Location. The vendor discount is not allowed if your Return is not filed on time.)

4 Line 11 Balance of Tax Due - Line 9 minus Line 10. Line 12 Tax Due for tax categories to which the vendor discount does not apply (Tax Codes 60, 61, 62, 64, 71, 72, & 80). Line 13 Total Tax Due - Line 11 plus Line 12. Line 14a The amount of wholesale tax paid on alcohol Sales . Line 14b The amount of wholesale tax paid on beer Sales . Line 15 Total Sales Tax Due is Line 13 minus the Total of Lines 14a, 14b. Line 16 Special Tax Due (Tax Codes 21, 25, 91, 92, 93, 94, 95, 96, 97, 98, & 99). Line 17 Special Tax Discount, Line 16 multiplied by 2%, Limited to $ per Location. The vendor discount is not allowed if your Return is not filed on time. Codes 12, 13, 28, 56, 65, & 74).

5 Click the permit number in the table to input information for that permit. Line 8 Excess collections of Sales tax. In stru ctions for Filing Sales Tax Return (continued) Line 18 Balance of Special Tax Due - Line 16 minus Line 17. Line 19 Total Sales Tax & Special Tax Due - Line 15 plus Line 18. Line 20 If the Return is late, you owe a penalty. The rate is 10% of the tax amount due or payable with this Return . Line 21 If the Return is late, you owe interest. Interest is based on the debt s assessment date and is charged monthly from the time the tax was due until it is paid. The amount of interest that accumulates over time is not limited. ASSESSMENT DATE INTEREST RATE Prior to 1/1/2015 1/1/2015 12/31/2015 1/1/2016 12/31/2016 1/1/2017 12/31/2017 1/1/2018 12/31/2018 after 1/1/2019 Line 22 Total Due Line 19 plus Line 20 plus Line 21.

6 This is the amount you owe. Ready to file? Select Submit. Your password serves as your signature. By entering your password you are declaring that the Return is true, correct, and complete. You will receive a confirmation number related to your Return request. Payment Select Schedule a Payment Now after submitting the Return . If a bank account is not saved to this account, enter the bank account type (checking or savings). Enter the Routing Number and Account Number. You have the option to save the bank information so that you will not have to re-enter the information when you make the next payment. The payment date defaults to the current date.

7 You cannot select a past date; however, you have the ability to choose a future date. Returns and Payments submitted after the due date are late and subject to penalties and interest. Ready to Pay? Select Submit. You are required to enter your password to confirm your payment request. You will receive a confirmation number along with a summary of the payment request. Other Payment Options ACH Credit. If you want to submitpayments by ACH credit throughyour financial institution, contactus at andrequest ACH credit paymentinstructions. Credit Card or Electronic may pay by credit card orelectronic pay go to There is an additional fee charged by Official Payments.

8 Mississippi s jurisdiction code is 3400. OOPS! If you make a mistake when Filing your Return or making a payment, you can withdraw the Return or payment as long as the request is still pending. Change of address You can change addresses on file with the Department of Revenue through TAP. From the Home screen you may edit the mailing and/or physical address for the business. In the account springboard, you may add/change the address specific to this account. Amended Returns If you need to change a Return that has already been filed, select View Return and then choose Amend from the menu on the top right corner. You should file the amended Return The way it should have been filed.

9 (Report the total amount of Sales and tax, not just the changes.) Any payments already made for that period applies against the tax due. If you overpaid your tax, there is a credit amount in your account to use as payment against a future Return .