- Retail sales of tangible personal property delivered into Mississippi
- Both taxable and exempt sales count toward the $250,000 threshold
- Taxable services sourced to Mississippi
- Sales made through a registered marketplace facilitator collecting and remitting Mississippi tax on the business's behalf
- Wholesale sales with a valid Mississippi resale certificate
Affiliate nexus
Mississippi codifies a rebuttable presumption of nexus for out-of-state sellers under Miss. Code Ann. § 27-67-4, originally enacted by SB 2927 in 2010 and strengthened by SB 2008 in 2017. The presumption arises when an out-of-state seller maintains an agreement with a Mississippi resident who refers potential customers to the seller via website links in exchange for a commission, and the cumulative gross receipts from customers referred by all such Mississippi residents exceed $10,000 in the preceding four quarterly periods.
The presumption is rebuttable. Mississippi separately maintains a broader "market exploitation" standard under § 27-67-4(2)(e), under which nexus attaches to any seller who purposefully or systematically exploits the Mississippi consumer market through any media — including direct mail, e-commerce, television, radio, social media, or telemarketing.
Physical nexus
Physical nexus in Mississippi is governed by Miss. Code Ann. § 27-67-3, which defines "person doing business in this state" to include any seller with a physical presence in the state. Triggering activities include maintaining an office, distribution house, salesroom, warehouse, or any other place of business in Mississippi. Owning personal property in Mississippi also creates nexus, including inventory stored in a third-party or FBA fulfillment warehouse located in the state. Installing personal property in Mississippi is likewise a nexus trigger.
Employees residing in or working in Mississippi create nexus under § 27-67-3, as do agents, salespersons, commission agents, canvassers, or independent contractors operating on the business's behalf in the state. Mississippi has no dedicated trade show nexus safe harbor; for trade shows and temporary sales events, general physical presence rules apply.
Trailing nexus
Mississippi has no formal trailing nexus statute or published policy establishing a defined lookback period after nexus lapses. No codified minimum trailing period exists. Because Mississippi uses a rolling 12-month evaluation period, a seller's economic nexus obligation lapses once trailing 12-month gross sales fall below the $250,000 threshold. Permit cancellation is processed through the Mississippi TAP portal.
