Mississippi DOR Issues Notice on Sales Tax Collection for Third-Party Booking Companies

The Mississippi Department of Revenue (DOR) issued a notice clarifying that third-party booking companies facilitating hotel accommodations must collect state and local sales taxes on those bookings effective immediately. The notice specifies that these booking companies, including peer-to-peer rental facilitators and hotel booking sites, fall under Mississippi’s statutory definition of “hotel” and are required to collect applicable taxes on the full booking amount, including any fees charged. [Miss. Dep’t of Revenue, Notice 72-25-06, 05/27/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.