Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 05 - Services
Chapter 03 - Renting or Leasing Tangible Personal Property
Section 35-4-05-03-401

In addition to the 5% sales tax due on the rental of motor vehicles, a 6% motor vehicle rental tax is due on the gross income from the short term rental of motor vehicles. Therefore, the total tax due on short term rentals of these motor vehicles is 11%. Short term rentals are defined as rental agreements with a term of 30 or less continuous days. The total tax due on the long term (rental agreements in excess of 30 continuous days) rental or leasing of motor vehicles is 5%.