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State and Local Tax Information

Data used with permission from the Harrison County Development Commission

 

TAX TAX RATE EXEMPTION(S) AVAILABLE
State Income Tax

(No County Income Tax)

(No Municipal Income Tax)

1st $5,000 – 3%

2nd $5,000 – 4%

Over $10,000 – 5%

  • Broadband Technology Tax Credits
  • Child/Dependent Care Income Tax Credit
  • Equity Investment Tax Credits (New Markets)
  • Existing Manufacturer’s Investment Tax Credit
  • Jobs Tax Credit
  • National or Regional Headquarters Jobs Credit
  • Rural Economic Development Tax Credits on Industrial Revenue Bonds
  • Skills Training Tax Credit
  • Income Tax Exemption for Business Growth & Prosperity Areas (GAP)
Personal Income Tax 1st $5,000 – 3%

2nd $5,000 – 4%

Over $10,000 – 5%

Individuals are allowed personal exemptions
Corporate Franchise Tax $2.50 per $1,000 capital invested in state
  • Broadband Technology Tax Credits
  • Franchise Tax Exemption for Businesses in Growth & Prosperity Areas (GAP)
Corporate Charter Fee $50 No
Excise Tax Gasoline & Diesel

(Highway use): $.18/gal

Non Hwy use: 5 ¾ cent/gal

No
Oil & Gas Severance Tax Point of Production:

6% in ground: Exempt

No
County Property Tax

Mfg. includes: Real, Personal & Inventory

(No State Property Tax)

Most Property – 15%

Residential – 10%

Utilities – 30%

Motor Vehicles – 30%

Fair Mkt. value

Counties & Municipalities:
  • May grant exemption on property taxes except school taxes for a period up to 10 years
  • May levy a fee in lieu of taxes on projects more than $100 million
  • Free Port Warehouse exempts inventory shipped outside the state
  • May grant exemption on property taxes for Business in growth & Prosperity Areas (GAP)
  • May grant exemption for in state inventory investment remaining in MS
  • May grant exemption on property taxes for Industrial Revenue Bond Financing
Unemployment Compensation

(Employer makes contribution on each employee’s wages)

Initial $7,000 – 2.7%

Min rate – .9%

Max rate – 5.4%

Vary year to year

No
Worker’s Compensation

(Employers with 5 or more employees must purchase or self-insure)

Up to 2/3 of claimant’s average weekly wages up to 450 weeks. Amts indexed on annual basis.

Does not include medical payments.

No

 

TAX TAX RATE EXEMPTION(S) AVAILABLE
State Sales & Use Tax

(General Retail Sales)

7%

Sales to a Manufacturer:

  • Raw materials (except sand & gravel, 5 cents/ton)  0.0%
  • Catalysts, chemicals, or gases used directly in processing (except natural gas 1.5%) 0.0%
  • Packaging and containers for sale with finished goods 0.0%
  • Industrial electricity, natural gas, & fuels 1.5%
  • Industrial water 7.0%
  • Telephone & telegraph 7.0%
  • All other equipment, furniture, fixtures, materials, supplies, and rentals not used in mfg. 7.0%

Pollution Control Equipment

  • Exempt from this tax Sales by a mfg
  • To a final consumer 7.0%
  • To another mfg as a raw material for further processing 0.0%
  • To a wholesaler or retailer for resale 0.0%
  • To exempt customers  (gov’t agencies, educational institutions, etc.) 0.0%
Bond Finance Program*
  • Full exemption to qualified businesses which finance building materials, machinery and equipment with bond proceeds

National or Regional Headquarters*

  • Full exemption to qualified businesses transferring national or regional headquarters to MS and creating a minimum of thirty-five jobs

Tier 3 counties*

  • Full exemption to mfg & processors on purchase of building materials used in construction of a building and on qualified machinery & equipment

Tier 2 & 1 counties*

  • On-half exemption to mfg & processors on purchase of building materials used in construction of a building and on qualified machinery & equipment

*Exemption does not apply to contractor’s 3.5% tax

 

Property Tax *
 
Tax Rate (Mills)
School District
County
Municipality
Schools
Total
Muncipal School District
35.95
34
66.85
136.80
County School District
35.95
34
44.71
114.66

* The property tax rate will be determined by the location of the property and the school district in which the property is located.

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The City of Gulfport | P.O. Box 1780 Gulfport, MS 39502 | (228) 868-5700
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