Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://www.dor.ms.gov
Tax Breakdown
7%
State Sales Tax
0.5%
Lodging / TOT
Est. Total Tax Burden~7.5%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license or permit. Sales tax applies to rentals under 30 days. Very permissive environment. Gulf Coast beach areas popular for STR.
Major City Rules
2 cities tracked
Biloxi
Host Friendly
Business license, state tax required
Jackson
Host Friendly
No STR-specific requirements
Housing Market Data — US Census ACS
ACS 5-Year 2022
1,324,992
Total Housing Units
15.4%
Vacancy Rate
69.2%
Owner-Occupied
30.8%
Renter-Occupied
30,228
Seasonal/Vacation Units
2.3%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.