Mississippi Rental / transient occupancy tax

Rental / transient occupancy tax in Mississippi

Yes. Mississippi's 7% sales tax applies to the gross income of hotels, motels, tourist courts or camps and trailer parks (Miss. Dept. of Revenue rate page; 35 Miss. Admin. Code Pt. IV, 4-05-01-101, which says tax is due at the regular retail rate under Miss. Code Ann. § 27-65-23). Local tourism taxes may also apply.

Verified Source: Miss. Dept. of Revenue, Sales Tax Rates (official agency page); 35 Miss. Admin. Code Pt. IV, Subpt. 5, Ch. 1, R. 101 · last checked 2026-10-23