Mississippi Secretary of State (entity formation) / Mississippi Department of Revenue - MDOR (tax registration) / City or County for local licenses
Step by Step
How to do it
Determine your business structure: sole proprietor, LLC, corporation, partnership
Register your business entity with the Mississippi Secretary of State (for LLCs and corporations) - file online at sos.ms.gov/Business-Services; Mississippi offers online filing through its Business Services portal
Obtain an EIN (Employer Identification Number) from the IRS at irs.gov if forming an entity, hiring employees, or operating as a partnership
Register with the Mississippi Department of Revenue (MDOR) for applicable state taxes through the TAP (Taxpayer Access Point) portal at tap.dor.ms.gov:
- Sales Tax Permit (if selling taxable goods/services in Mississippi)
- Withholding Tax (if you have employees)
- Other applicable Mississippi taxes
Obtain a PRIVILEGE LICENSE (Mississippi's equivalent of a business license): some municipalities and counties require annual privilege licenses for businesses operating within their limits; fee typically based on gross receipts or a flat fee; contact your city or county
Check for industry-specific state licenses: contractors (Mississippi State Board of Contractors - msboc.us), health professionals, real estate, cosmetologists, engineers through the relevant state licensing board; general contractors need state licensure for projects over $50,000
Renew entity annual report with Secretary of State; renew local privilege licenses annually; renew state professional licenses per board schedule
Details
What you need to know
Required Docs
Business name and type of activity
Mississippi business address and registered agent
Entity formation documents if LLC or corporation
EIN or Social Security number
Industry-specific certifications if applicable
Fee
LLC formation: $50 online (one of the lower fees nationally); corporation: $50 online; annual report: $0 (Mississippi does NOT charge for annual reports - free); Sales Tax Permit: free; local privilege license: varies by city/county (typically based on gross receipts or flat fee)
RENEWAL: Annual report filed free by April 15 each year; local license: annual; professional licenses: per board schedule
ONLINE OPTION: Yes - sos.ms.gov/Business-Services (entity formation and annual reports); tap.dor.ms.gov (tax registration); msboc.us (contractor licensing)
WHERE TO GO: Mississippi Secretary of State (entity); MDOR (tax); City/County offices (privilege license); relevant licensing board (professional licenses)
Mississippi Secretary of State (entity); MDOR (tax); City/County offices (privilege license); relevant licensing board (professional licenses)
County-specific variations apply
Mississippi cities and counties independently administer local privilege licenses. Jackson (Hinds County), Gulfport and Biloxi (Harrison County), Southaven (DeSoto County), Hattiesburg (Forrest County), and other cities have their own licensing requirements. Rural county areas may have minimal local licensing requirements. Verify with your specific city before operating.
Mississippi Notes
Important state-specific details
Mississippi LLC formation: $50 - low nationally.
Annual report: FREE - Mississippi does not charge for annual reports (very unusual nationally).
Mississippi STATE CONTRACTOR LICENSE: required for construction projects over $50,000 (residential or commercial); apply through Mississippi State Board of Contractors - msboc.us | (601) 354-6161.
Mississippi sales tax: 7% state rate; no local sales tax; food for home consumption taxed at 7% in Mississippi (unlike many states that exempt food).
PRIVILEGE LICENSE: Mississippi's local business license equivalent; issued by cities and counties; may be required in addition to state business registration.
Mississippi income tax: graduated for individuals; flat 5% corporate rate (being phased down).
Official Source
State office contact
State Office
Mississippi Secretary of State, Business Services - sos.ms.gov/Business-Services | (601) 359-1633; MDOR - dor.ms.gov | (601) 923-7700; Mississippi State Board of Contractors - msboc.us | (601) 354-6161