Mississippi: Sales Tax Handbook
How to appeal a sales tax audit or penalty in Mississippi
In Mississippi, the Department of Revenue will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the Mississippi Department of Revenue, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Department of Revenue, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in Mississippi
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed Mississippi sales tax return in the event of underpayment, incorrect reportings, etc. The Department of Revenue cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in Minnesota is three years from the filing date.
Appealing to the Department of Revenue in Mississippi
If you do not agree with a penalty or decision made by the Mississippi Department of Revenue, you have the right to file an appeal and ask for reconsideration. Petition must be filed with the Board of Review within 60 days from the date of the Department's actionTop
Administrative Sales Tax Appeals in Mississippi
In the case of administrative appeal, a petition must be filed with the Board of Tax Appeals within sixty days from the date of the Board of Review's orderTop
Judicial Sales Tax Appeals in Mississippi
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the Chancery Court within sixty days from the date of the Board of Tax Appeal's order
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