Do I need to pay Mississippi sales tax on on-line purchases that did not withhold sales tax?

[desiroe]

DO I need to  report my  on line and out of state purchases on my MS tax return that sales tax was not withheld from the seller.? Do I have to pay sales tax on these purchases when MS State did not pass a bill stating that sales tax must be withheld for out of state purchases by the seller (site)?

[LindaA · Accepted solution]

Yes, Mississippi does impose a use tax for online and out-of-state purchases. According to the Mississippi DOR website, "If the retailer is located out-of-state and does not have a physical location or other type of physical presence in the state, the state cannot require the retailer to collect Mississippi's tax." 

For more information, please see MS Use Tax FAQs.