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Form 72-110-22-3-2-000 (Rev. 07/22)
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04 04
Mississippi
05 05
06 Use Tax Return 06
DO NOT STAPLE THIS RETURN
07 07
08 Instructions 08
09 09
10Filling in the return Tax Summary 10
11Use black ink when preparing your return. Print your numbers like this: Line 7 11
12 Enter the Total of Lines 6a, 6b, 6c, and 6d for tax categories to which 12
the vendor discount applies (Tax Codes 3, 4, 29, 57, 66, 68, 75, 77,
13 1 0 0 0 - 1 2 3 4 and 78). 13
14 14
15Sending in the return Line 8 15
16 Enter Excess Collections. 16
17 Include this return and your check or money order for the amount on 17
Line 14 to the Department of Revenue,P.O. Box 960, Jackson, MS
18 39205. Line 9 18
19 Enter the result of Line 7 plus Line 8. 19
20Account Number 20
21 Line 10 21
22 If your return does not have your account number preprinted, enter Enter the result of Line 9 multiplied by 2%. The Vendor Discount is not 22
your account number in the field provided beneath the area for your allowed if your return is not filed and paid on time.
23 name. 23
24 Line 11 24
25Filing Period Enter the result of Line 9 minus 10. 25
26 26
27 Enter the month, last day of the month, and year this return Line 12 27
covers in the boxes using numbers to indicate the month and year. For Enter the total of lines 6b, 6c, and 6d for tax categories for Rate Code
28 example, September, 2022 would be entered as 76. The Vendor Discount does not apply. 28
29 29
30 Filing Period Ending: 0 9 3 0 2 0 2 2 Line 13 30
31 m m d d y y y y Enter the result of Line 11 plus Line 12. 31
32 32
33 Quarterly filers will enter their period the same way. Line 14 33
34 Enter the applicable 10% penalty if the return is filed late. 34
35Tax Categories 35
36 Line 15 36
37 The Use Tax Return is divided into four Tax Category sections and a Enter the applicable interest from the due date of the return if the return37
Tax Summary section. The Tax Category sections are used to report is filed late:
38 your sales, purchases, tax credit paid to another state, and tax by the 38
39 category in which they occurred. Use only as many Tax Category Before January 1, 2015: 1% 39
40 sections as you have different categories. If you need to report more January 1, 2015-December 31st, 2015: 9/10 of 1% 40
41 than four tax categories, you will need to file on TAP. January 1, 2016-December 31st, 2016: 8/10 of 1% 41
January 1, 2017-December 31st, 2017: 7/10 of 1%
42 Lines 1a, 1b, 1c, and 1d January 1, 2018-December 31st, 2018: 6/10 of 1% 42
43 Enter the Tax Code from the Tax Category Table that is assigned to After January 1, 2019: 1/2 of 1% 43
the category of tax you are reporting. Only one Tax Code should be
44 used for each Tax Category. If you have more than four categories, 44
45 you will need to file on TAP. Line 16 45
46 Enter the net total of Lines 12, 13, and 14. This is the amount that 46
47 Lines 2a, 2b, 2c, and 2d you should pay. 47
48 Enter the total gross sales or purchases for the category of tax you 48
are reporting. Tax Category Table
49 49
50 Tax Category Tax Code Tax Rate 50
51 Lines 3a, 3b, 3c, and 3d Electric Power Associations 3 1% 51
Enter the Tax Rate from the Tax Category Table that corresponds to
52 the category of tax you are reporting. Manufacturing Machinery, Industrial Fuel, Farm 52
66 1 1/2%
53 Implements, Farm Tractors including repair parts 53
54 Lines 4a, 4b, 4c, and 4d Industrial Rate Incentive 68 3/4% 54
55 Lines 2a, 2b, 2c, and 2d times Lines 3a, 3b, 3c, and 3d. Trucks (greater than 10,000 lbs.), 55
4 3%
56 Mobile Homes, Semitrailers, Aircraft, etc. 56
57 Lines 5a, 5b, 5c, and 5d Autos, Light Trucks (10,000 lbs. or less) 57 5% 57
Enter the tax credit being claimed for tax paid to another state.
58 Sales or Construction of Floating 58
29 3 1/2%
59 Vessels - Non-Transportation 59
Lines 6a, 6b, 6c, and 6d
60 General Use Tax Rate 75 7% 60
Lines 4a, 4b, 4c, and 4d minus Lines 5a, 5b, 5c, and 5d.
61 Utility - Nonindustrial Use 76 7% 61
62 Seller's Use Tax 77 7% 62
63 General Use Tax Incentive 78 3 1/2% 63
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