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Mississippi State Excise Taxes 2024 - Fuel, Cigarette, and Alcohol Taxes

Gasoline:
18.00¢ per gallon
Cigarettes:
68¢ per pack
Liquor:
$7.46 per gal
Wine:
0¢ per gal
Beer:
43¢ per gal

What is an Excise Tax?

An excise tax is a tax directly levied on certain goods by a state or federal government. The most prominent excise taxes collected by the Mississippi state government are the fuel tax on gasoline and the so-called "sin tax" collected on cigarettes and alcoholic beverages.


An excise tax is not the same thing as the Mississippi Sales Tax.

The Mississippi Sales Tax is collected as a percentage of the final purchase price of all qualifying sales, and is collected directly from the end consumer of the product.

Mississippi's excise taxes, on the other hand, are flat per-unit taxes that must be paid directly to the Mississippi government by the merchant before the goods can be sold. Merchants may be required to attach tax stamps to taxable merchandise to show that the excise tax was paid.

Even though excise taxes are collected from businesses, virtually all Mississippi merchants pass on the excise tax to the customer through higher prices for the taxed goods.


Mississippi per capita excise tax

Mississippi collects an average of $411 in yearly excise taxes per capita, lower then 62% of the other 50 states.

Mississippi General Excise Taxes - Gasoline, Cigarettes, and More

Mississippi collects general excise taxes on the sale of motor fuel (gasoline and diesel), cigarettes (per pack), and cell phone service plans. Other general taxes, similar to excise taxes, may be collected on other items including vehicle sales, gas guzzlers, firearms, transportation tickets, tanning salons, and more.

Gas sales tax in Mississippi - Mississippi oil and gasoline excise taxes

Mississippi Gas Tax

45th highest gas tax

The Mississippi excise tax on gasoline is 18.00¢ per gallon, one of the lowest gas taxes in the country. Mississippi's excise tax on gasoline is ranked #45 out of the 50 states. The Mississippi gas tax is included in the pump price at all gas stations in Mississippi.

Tax on buying cigarettes in Mississippi - Mississippi cigarette excise taxes

Mississippi Cigarette Tax

36th highest cigarette tax

The Mississippi excise tax on cigarettes is $0.68 per 20 cigarettes, lower then 72% of the other 50 states. Mississippi's excise tax on cigarettes is ranked #36 out of the 50 states. The Mississippi cigarette tax of $0.68 is applied to every 20 cigarettes sold (the size of an average pack of cigarettes). If a pack contains more then 20 cigarettes, a higher excise tax will be collected.

Tax on phone service in Mississippi - Mississippi phone taxes

Mississippi Cellphone Tax

27th highest cellphone tax

The average tax collected on cell phone plans in Mississippi is $9.08 per phone service plan, lower then 54% of the other 50 states. Mississippi's average cellphone tax is ranked #27 out of the 50 states. The Mississippi cellphone tax is already included in the service plan price you pay to your service provider, and may be listed as "Misc. taxes and Fees" or "Other" on your monthly bill.

Automobile / Vehicle Tax In Mississippi - Mississippi car road tax

Mississippi Car Tax

Mississippi collects a registration fee and a title fee on the sale or transfer of cars and motorcycles, which are essentially renamed excise taxes. Unlike standard excise taxes, however, the end consumer must pay the tax directly to the Mississippi Department of Transportation and receive documentation (registration and title papers) proving the fees were paid.

Mississippi Alcohol Excise Taxes - Liquor, Wine, and Beer

Mississippi collects special excise taxes on the sale of all types of alcohol, subdivided into specific taxes on wine, beer, and liquor (hard alcohol other then wine and beer). Alcohol taxes are sometimes collectively referred to as "sin taxes", which also include excise taxes on cigarettes, gambling, drugs, and certain other items.

Please note that the IRS also collects a federal excise taxes on alcoholic beverages, which are included separately from Mississippi's alcohol taxes in the final purchase price.

Tax on beer in Mississippi - Mississippi beer excise taxes

Mississippi Beer Tax

12th highest beer tax

The Mississippi excise tax on beer is $0.43 per gallon, higher then 76% of the other 50 states. Mississippi's beer excise tax is ranked #12 out of the 50 states. The Mississippi beer tax is already added to the purchase price of all beer bought in Mississippi, whether in kegs, bottles, or cans.

Tax on buying wine in Mississippi - Mississippi wine excise taxes

Mississippi Wine Tax

0th highest wine tax

The Mississippi excise tax on Wine is $0.00 per gallon, one of the highest wine taxes in the country. Mississippi's excise tax on wine is ranked #0 out of the 50 states. All wine sales in Mississippi must be made through state-controlled distributors. The Mississippi wine tax is already added to the purchase price of all wine bought in Mississippi.

Tax on buying liquor in Mississippi - Mississippi Liquor & Spirits excise taxes

Mississippi Liquor Tax

16th highest liquor tax

The Mississippi excise tax on liquor is $7.46 per gallon, higher then 68% of the other 50 states. Mississippi's excise tax on Spirits is ranked #16 out of the 50 states. All liquor stores in Mississippi are state-owned, so excise taxes for hard alcohol sales are set by the Distilled Spirits Council of the United States (DISCUS). The Mississippi liquor tax applies to all hard alcohol (alchoholic beverages other then beer and wine), and is already included in the purchase price by the retailer.

Mississippi Excise Tax Deductions & Refunds

Can I deduct my Mississippi Excise taxes?

Unlike the Mississippi Sales Tax, excise taxes are not generally deductible on Mississippi income tax returns or on your federal tax return. However, the IRS occasionally allows certain excise taxes to be deducted for certain tax years.

Vehicle Tax Deduction
Mississippi sales and excise taxes on cars or vehicles bought during 2009 may be deducted once from your federal tax return. You cannot deduct excise taxes for vehicles bought during other years.
Phone Tax Deduction
You may deduct excise taxes paid on long-distance phone calls between the years of 2003 and 2006 from your federal tax return.


Can I get a Mississippi Excise Tax Refund?

While sales tax refunds are available for goods that are purchased in Mississippi and exported, Mississippi excise taxes paid on goods are generally non-refundable. Incentives may exist allowing certain state of federal excise taxes to be refunded on goods bought for specific uses, but such incentives change frequently.

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Mississippi Excise Tax - References