“Substantial economic presence” nexus standard formally embodied in regulation.

As expected after recently having filed an economic impact statement, the Mississippi Department of Revenue on November 1 filed its final remote seller use tax regulation with the Secretary of State. The new regulation will be effective December 1, 2017, and contains numerous changes from the

Files Questionable Economic Impact Statement with Secretary of State

On Tuesday, the Mississippi Department of Revenue filed an economic impact statement with the Secretary of State addressing its proposed regulation adopting use tax economic nexus standards and remote seller collection obligations. Readers may recall the Department issued the proposed regulation in January and held a

UPDATE:  On October 17, 2017, the Department filed a notice formally withdrawing this proposed amendment to the contractor’s tax regulation.  No explanation was given for the withdrawal, and we will monitor future filings in the event a new amendment proposal is made.

The Mississippi Department of Revenue’s recent flurry of regulatory activity continues

Mississippi Governor Phil Bryant has announced the appointment of Herb Frierson as the Commissioner of the Department of Revenue for Mississippi effective July 1, 2016.

Prior to being appointed Commissioner, Mr. Frierson served as a Republican member of the Mississippi House of Representatives, representing District 106. In his future role as Commissioner, Mr. Frierson will