Mississippi Short-Term Rental (STR) Tax FAQs
Welcome!
Thank you for helping make Mississippi a great place to visit.
The Mississippi Tourism Association (MTA) created this page to help short-term rental owners better understand Mississippi’s tourism tax requirements at the request of our travel industry partners.
MTA is not the taxing authority and cannot provide tax advice or determine your compliance status. This page is intended to answer common questions and direct you to the appropriate resources.
If you have questions about your specific tax obligations, please contact the Mississippi Department of Revenue (DOR).
General Questions
Why did I receive a letter from the Mississippi Tourism Association?
Our records indicate you may own or operate a short-term rental property in Mississippi.
The purpose of the letter is to encourage owners to verify that all applicable state and local tourism taxes are being collected and remitted and to make sure you are taking advantage of the resources offered by your local tourism bureau. Receiving a letter does not necessarily mean you are out of compliance.
Generally, a short-term rental is a house, condominium, apartment, cabin, cottage, guest house or similar accommodation that is rented to guests for short stays in exchange for payment.
Senate Bill 2805, passed during the 2025 Legislative Session, updated Mississippi law regarding accommodations subject to certain tourism taxes.
As a result, some short-term rentals that may not previously have been considered subject to these lodging tax provisions are now included. If you have operated your rental for several years, your tax responsibilities may have changed.
It may.
Whether you rent your property year-round or only occasionally, your rental activity may still be subject to applicable state sales taxes and local lodging or tourism taxes.
Many booking platforms collect and remit certain taxes on behalf of hosts.
However, the taxes collected may vary depending on your property’s location and the booking platform being used.
You should review your booking statements or contact your booking platform to verify which taxes are being collected and remitted on your behalf.
You should keep documentation showing how your taxes are being handled.
Local Tourism Taxes
The tourism taxes collected in each county or municipality are used to support destination development and promotion efforts that help attract visitors and strengthen local tourism economies throughout Mississippi.
We encourage you not only to comply with applicable tax laws, but also to engage with your local destination organization to take advantage of resources, marketing opportunities and visitor information that can help promote your property and enhance the guest experience.
These funds also help attract visitors to your local area, which is good for your short-term rental business!
Review the Mississippi Department of Revenue’s list of Tourism and Economic Development Taxes.
Link to check here: https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes
Even if no local tourism tax applies, your rental will likely be subject to state sales tax requirements. It is a good idea to review your documentation to ensure you are compliant with all taxes to be safe.
Booking Platforms
If you cannot determine which taxes are being collected or only state sales tax is reflected, contact the booking platform directly.
If you are unsure, contact the Mississippi Department of Revenue.
If you cannot determine whether local tourism taxes are being remitted, contact the platform before taking additional action.
Registration & Filing
Select:
“Apply for Tax Accounts, Liquor Permits, Amusement Decals.”
• Reservations
• Gross rental receipts
• Taxes collected
• Taxes remitted
• Booking platform statements
• Property management reports (if applicable)
Need More Help?
• Property address
• County
• Booking platform(s) used
• Whether you accept direct bookings
• Recent booking statement
• DOR account number (if applicable)
Mailing Address: P.O. Box 1033 Jackson, MS 39215-1033 Physical Address: 500 Clinton Center Drive Clinton, MS 39056 Phone: (601) 923-7700 | Fax: (601) 923-7714
Determine Your District By Where Your Business is Located
Physical Address: 500 Clinton Center Drive Clinton, MS 39056
Phone: (601) 923-7300 | Fax: (601) 923-7318
Serves the Following Counties: Adams, Claiborne, Copiah, Franklin, Hinds, Holmes, Humphreys, Issaquena, Jefferson, Lincoln, Madison, Rankin, Sharkey, Simpson, Warren, Washington, Wilkinson and Yazoo
Mailing Address: 1141 Bayview Ave., Ste. 400 Biloxi, MS 39530-1601
Physical Address: 1141 Bayview Ave., Ste. 400 Biloxi, MS 39530-1601
Phone: (228) 436-0554 | Fax: (228) 436-0964
Serves the Following Counties: Hancock, Harrison, and Jackson
Physical Address: 17 JM Tatum Industrial Dr, Ste. 2 Hattiesburg, MS 39401
Phone: (601) 545-1261 | Fax: (601) 584-4051
Serves the Following Counties: Amite, Covington, Forrest, George, Greene, Jefferson Davis, Jones, Lamar, Lawrence, Marion, Pearl River, Perry, Pike, Stone and Walthall
Physical Address: 2631 McIngvale Road, Suite 116 Hernando, MS 38632
Phone: (662) 449-5150 | Fax: (662) 449-5163
Serves the Following Counties: Alcorn, Benton, Bolivar, Calhoun, Carroll, Chickasaw, Clay, Coahoma, DeSoto, Grenada, Itawamba, Lafayette, Lee, Leflore, Marshall, Monroe, Montgomery, Panola, Pontotoc, Prentiss, Quitman, Sunflower, Tallahatchie, Tate, Tippah, Tishomingo, Tunica, Union, Webster, Yalobusha and the following cities in TN: Arlington, Bartlett, Collierville, Germantown, Memphis and Millington
Physical Address: 900A Highway 19 South Meridian, MS 39301
Phone: (601) 483-2273 | Fax: (601) 693-2473
Serves the Following Counties: Attala, Choctaw, Clarke, Jasper, Kemper, Lauderdale, Leake, Lowndes, Neshoba, Newton, Noxubee, Oktibbeha, Scott, Smith, Wayne and Winston
Important Reminder
Questions regarding tax registration, filing, collection, remittance or compliance should be directed to the Mississippi Department of Revenue.