Mississippi Establishes Economic Nexus Rule

Last Updated on December 1, 2017

Effective December 1, 2017, Mississippi has established an Economic Nexus Rule. For the purposes of this rule, sellers who do not have a physical presence in Mississippi but who are purposefully or systematically exploiting the Mississippi market have created a substantial economic nexus for use tax purposes when their sales in the state exceed $250,00 a year.

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