Food trucks in Mississippi

Mississippi State University Extension's food truck guide (P4135) says policy generally requires mobile units to operate from a non-residential base of operations, servicing area or commissary for tasks that cannot be done on the unit, such as filling water tanks, emptying wastewater and storage, and that the business providing it must sign a servicing area agreement form submitted to MSDH for approval. Food may not be prepared or stored in a private home. Hattiesburg also requires a central kitchen in Forrest or Lamar County approved by MSDH. Confirm details with MSDH. Source ↗

As listed by the Department of Revenue on 2026-10-03, sales of tangible personal property are subject to the regular retail sales tax rate of 7% unless exempt or taxed at a reduced rate, and a permit is required before engaging in business subject to sales tax. Register online through TAP; the department says to allow two weeks for your permit packet. Many cities levy tourism or economic development taxes on restaurant sales, for example a 2% tax on restaurant gross income in Tupelo, listed on the department's Tourism and Economic Development Taxes page. Definitions and thresholds vary, so check whether they apply to your sales. Source ↗

The State Fire Marshal's Liquefied Compressed Gas program at the Mississippi Insurance Department says any liquefied compressed gas container, system or vehicle in which it is stored is subject to regular inspections. MSU Extension's food truck guide says units need adequate ventilation for cooktops and fryers and recommends contacting the local fire department for detailed requirements. Hattiesburg requires approval from the City Fire Inspector, and Biloxi asks for a copy of the vehicle's Biloxi Fire Department inspection. Check with the local fire department. Source ↗