Sales tax in Lee County, Mississippi
There is no single sales tax rate in Lee County. It runs from 7% to 7.25% depending on the exact address, because Mississippi counties cannot levy a sales tax and the cities inside Lee County set their own. The 7% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from Mississippi's own published schedule and checked on September 9, 2026.
What is the sales tax rate in Lee County?
| Mississippi state rate | 7% |
|---|---|
| Lowest combined rate in the county | 7% |
| Highest combined rate in the county | 7.25% |
The combined figures are the lowest and highest totals anywhere in Lee County, so the rows above do not add up to them.
How much sales tax is that on a purchase in Lee County?
At 7%, a $100 purchase carries $7.00 in sales tax and a $1,000 purchase $70.00, at the lowest rate in the county. At the highest, 7.25%, the same purchases carry $7.25 and $72.50. That is general merchandise; Mississippi taxes some categories, often groceries, differently, as the note below explains.
Every county in Mississippi has the same 7% floor. See every Mississippi county.
Sales tax in counties next to Lee County
Lee County borders 6 counties.
| County | Combined sales tax |
|---|---|
| Chickasaw County, MS | 7% |
| Itawamba County, MS | 7% |
| Monroe County, MS | 7% |
| Pontotoc County, MS | 7% |
| Prentiss County, MS | 7% |
| Union County, MS | 7% |
| Lee County, MS (this county) | 7% to 7.25% |
Why the rate here is not the whole story
Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. The City of Tupelo, the county seat, levies a 0.25 percent water procurement facility tax on all retail sales and services subject to the general 7 percent state rate, so the combined rate is 7.25 percent inside the Tupelo city limits and 7 percent everywhere else in Lee County. From May 1, 2026 that same 0.25 percent also applies to groceries taxed at the reduced 5 percent rate, making groceries 5.25 percent inside the city. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.
How do I find the exact rate for an address in Lee County?
Use Mississippi's own address lookup. In Lee County the rate depends on the address, anywhere from 7% to 7.25%.
Who has to collect sales tax in Lee County?
Any seller with a physical presence in Mississippi collects at the rate for the address of the sale; a remote seller does once it passes Mississippi's economic nexus threshold. Mississippi sales tax covers the statewide rules and what is exempt.
Work out your own numbers
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into Mississippi cross its economic nexus threshold. A different question from the rate.
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Property tax in Lee County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how Mississippi compares with the rest of the country.
Sources
- Lee County rates: Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).