35 Miss. Admin. Code Pt. IV, Subpt. 3, Ch. 09 — Out of State Sales into the State

100 Sellers who lack physical presence nexus in Mississippi but who are purposefully or
systematically exploiting the Mississippi market have a substantial economic presence for
use tax purposes if their sales into the state exceed $250,000 for the prior twelve months.
These sellers are required to register with the Department of Revenue in order to collect
and remit tax as provided by Miss. Code Ann. Section 27-67-4(2)(e).
101 Purposefully or systematically exploiting the market includes but is not limited to:

# 1.

Television or Radio advertising on a Mississippi station;

# 2.

Telemarketing to Mississippi customers;

# 3.

Advertising on any type of billboard, wallscape, bus bench, interiors and exteriors of
buses or other signage located in Mississippi;

# 4.

Advertising in Mississippi newspapers, magazines or other print media;

# 5.

Emails, texts, tweets and any form of messaging directed to a Mississippi customer;

# 6.

Online banner, text or pop up advertising directed toward Mississippi customers;

# 7.

Advertising to Mississippi customers through applications "apps" or other electronic
means on customer's phones or other devices; or

# 8.

Direct mail marketing to Mississippi customers.
102 As provided by Miss. Code Ann. Section 27 -67-1 et seq., sellers with a substantial
economic presence must add to the sales price of tangible personal property the amount
of tax imposed on the purchaser. The tax must be stated separately from the sales price on
the invoice and accounted for separately on the seller's records.
103 This rule applies to all transactions occurring on or after December 1, 2017. However,
any seller who has collected and not remitted Mississippi tax on sales made before
December 1, 2017 would still be liable for any tax collected.
104 (Reserved)
35.4.03.09 effective December 1, 2017
Subpart 4 Retail