Short-Term Rental Regulations in Mississippi

State Overview
No statewide STR preemption is currently law. SB2693 (2019), which would have expressly preempted vacation-rental regulation to the state and barred local bans, died in committee (02/05/2019) and was never enacted; regulation remains local. The state imposes a 7% State Sales Tax (hotels, motels, tourist courts/camps) in addition to any local taxes.

Cities in Mississippi

City Permit Tax Rate Day Limit Primary Res.
Biloxi ✓ Required 12% No limit No →
Oxford ✓ Required 9% (7% Mississippi state sales tax + 2% Oxford Tourism and Economic Development Tax) No limit No →

Mississippi's STR Landscape

Mississippi does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 7% State Sales Tax (hotels, motels, tourist courts/camps) in addition to local taxes.

Regulation varies significantly across cities. Tax rates vary from 9% (7% Mississippi state sales tax + 2% Oxford Tourism and Economic Development Tax) to 12%.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city