Mississippi Form - Web Site Data Collection Policy
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How to fill out Form - Web Site Data Collection Policy?
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FAQ
Mississippi Code 27-65-42 defines the statute of limitations for sales tax assessment as 3 years from the return filing date.
A VDA may be helpful in the following situations: You should have been collecting sales tax, but weren't. You collected the sales tax, but failed to remit it. You could save a substantial amount of money on waived penalties and interest by engaging in a voluntary disclosure agreement program.
As such, the applicant may be asked to complete a nexus questionnaire as a part of their application process. The VDA Program has a standard three year look-back period for income and franchise taxes and consists of the three tax years which are past due based on when the Department received the initial contact.
The State of Mississippi Enterprise Security Policy establishes the minimum requirements for preserving the confidentiality, integrity, and availability of State data and information technology (IT) resources from unauthorized use, access, disclosure, modification, or destruction.
In most cases, OTR will agree to limit the look-back period to the lesser of three years or the date when the taxpayer established nexus in the District of Columbia. In egregious situations, however, OTR may require a five-year look-back period.
If you had a sales tax permit in the last three years before the lookback period (the standard lookback period for sales tax in Mississippi is thirty-six months), you are not eligible for a Sales Tax Voluntary Disclosure Agreement (VDA) in Mississippi.