Home · Landlord-tenant rules · Lodging tax · Mississippi
Statewide lodging tax figures cited to the state revenue department.
Hotels, motels, tourist courts or camps, and trailer parks are subject to Mississippi sales tax equal to 7% of the gross income of the business, unless otherwise provided.
Many cities and counties levy tourism and economic development taxes, typically imposed on hotels, motels, restaurants, and bars.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | Hotels, motels, tourist courts or camps, and trailer parks are subject to Mississippi sales tax equal to 7% of the gross income of the business, unless otherwise provided. Mississippi Department of Revenue, Sales Tax Rates. As of 2026-10-09. |
| Local lodging taxes | Many cities and counties levy tourism and economic development taxes, typically imposed on hotels, motels, restaurants, and bars. Mississippi Department of Revenue, Sales Tax FAQs. As of 2026-10-09. |
Rates are from the Mississippi revenue department, retrieved 2026-10-09. Primary sources: https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, https://www.dor.ms.gov/business/sales-tax-frequently-asked-questions.
Hotels, motels, tourist courts or camps, and trailer parks are subject to Mississippi sales tax equal to 7% of the gross income of the business, unless otherwise provided. Source: Mississippi Department of Revenue, Sales Tax Rates, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, as of 2026-10-09.
Many cities and counties levy tourism and economic development taxes, typically imposed on hotels, motels, restaurants, and bars. Source: Mississippi Department of Revenue, Sales Tax FAQs, https://www.dor.ms.gov/business/sales-tax-frequently-asked-questions, as of 2026-10-09.
Estimates for planning; not tax/legal advice.