Mississippi: Sales Tax Handbook

Mississippi:

Are Optional Maintenance Contracts subject to sales tax?

While Mississippi's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of optional maintenance contracts in Mississippi, including parts purchased for use in performing service under optional maintenance contracts. To learn more, see a full list of taxable and tax-exempt items in Mississippi.

General Optional Maintenance Contracts

TAXABLE

In the state of Mississippi, the motor vehicle service contracts are considered to be exempt.

Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts

EXEMPT

Sales of parts purchased for use in performing service under optional maintenance contracts are exempt from the sales tax in Mississippi.

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