Right to Sublet
Mississippi doesn’t have any state laws that explicitly address a tenant’s ability to sublet. Therefore, the lease will determine whether a property can be sublet and what requirements a tenant must adhere to when exercising this option. Typically, a lease will either prohibit subleasing or it will allow subleasing only with the landlord’s consent.
Unless a lease grants permission to sublease, the landlord’s prior written permission will be necessary. Whenever a landlord’s permission is required, consider using a Landlord Consent Form.
Short-Term (Lodgings) Tax
Although Mississippi charges state sales tax on short-term rentals, the practice is not defined or regulated at the state level. Each county and city determines what constitutes “short-term” and levies taxes and fees at their discretion. Typically, short-term rentals are those with a duration of 90 days or less.
Mississippi short-term rental taxes:
- 7% state sales tax[1]
- County taxes (varies by county)
- City taxes (varies by city)
City and county taxes may include sales, lodging, and hotel/tourism taxes.