Instructions for Filing Sales Tax Return

Instructions For more information, go to

http://www.dor.ms.gov/Business/Pag

Steps 1-2 Fill in all fields pertaining to each tax

code for the permit number listed at

es/Sales-Use-Tax-landing.aspx 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 input to indicate you are zero filing for this

permit information. tax code. Step 3 (If applicable)

Import return – see import excel Enter any excess collections

spreadsheet. associated 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.

http://www.dor.ms.gov/Business/Pag es/Sales-Use-Tax-landing.aspx 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.

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 $50.00 per Location. The vendor discount is not allowed if your return is not filed on time.

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 $50.00 per Location. The vendor discount is not allowed if your return is not filed on time.

Codes 12, 13, 28, 56, 65, & 74).

Click the permit number in the table

to input information for that permit. Line 8

Excess collections of sales tax.

Instructions 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 1.0%

1/1/2015 – 12/31/2015 0.9%

1/1/2016 – 12/31/2016 0.8%

1/1/2017 – 12/31/2017 0.7%

1/1/2018 – 12/31/2018 0.6%

after 1/1/2019 0.5%

Line 22 Total Due – Line 19 plus Line 20 plus

Line 21. 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. 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 submit

payments by ACH credit throughyour financial institution, contactus at eftunit@dor.ms.gov andrequest ACH credit paymentinstructions.

Credit Card or Electronic Check.You may pay by credit card orelectronic check.

To pay go to

http://www.officialpayments.com

There is an additional fee charged

by Official Payments. 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. (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.