The place to find business sales tax information

— as well as solutions, services and jobs!

Our bookkeepers failed to pay use tax or sales tax on items purchased. Is there a statute of limitations on the time for collection?

Full Question: Our bookkeepers failed to pay use tax or sales tax on the games when they were purchased. How many years can the State go back? Is there a statute of limitations on the time for collection?

Brought to you by:

NOTE: This site does NOT provide client-specific tax advice. Information provided is general and may NOT apply to your particular situation. Do NOT take any action based upon any site content until you have received advice from an independent, qualified tax practitioner with whom you have a professional-client relationship. All content is subject to our disclaimer.


Diane Yetter photoThe statute of limitations for the collection of sales tax in Mississippi is three years from the date the tax return was filed. If a false or fraudulent return has been filed with the intent to evade tax or if no return has been filed, the amount of tax due can be assessed and collected or proceedings for collection of the tax may begin at any time after the tax is due. If an examination of a taxpayer's records to verify returns has been initiated and the taxpayer is notified thereof within the thirty-six month examination period, the determination of the correct tax liability may be made after the expiration of the thirty-six-month examination period, provided that the tax determination is made with reasonable promptness and diligence. If you have determined that you have exposure as you have not been registered with the Mississippi Department of Revenue, there are options for getting into compliance. You should consult with a sales tax advisor who can assist you with the evaluation of your options. We can provide this assistance should you require it.

(Not quite what you need? View SALES TAX QUESTIONS home page to access other topics or use site-wide SEARCH in upper right)


Access to any portion of is contingent upon your acceptance of our Terms of Use. This Web Site and content provided by STS Publishing, LLC and its third party content providers, including, but not limited to information, documents, forms, comments, advice and opinions, is for informational purposes only, and is not a substitute for professional advice, nor does the use of this Web Site constitute a professional-client relationship. The Web-Site also includes advertisements, directory listings, job postings and links to third party web sites, all of which are provided for your convenience only and in no way constitute a referral, endorsement, or warranty by of any product or service provided by such third parties. All content is provided “as is” with no guarantee regarding accuracy, suitability, or timeliness. Your reliance on any content accessed on or through the Web Site, or on any product or service provider is strictly at your own risk.