Use Tax Modernization Expenditure Report – FY 2025 | Mississippi Association of Supervisors

The Mississippi Department of Revenue requires all counties to submit the Modernization Expenditure Report Form (Use Tax – FY 2025) by May 15, 2026. This form documents the total amount of funds expended during your county's prior fiscal year for the repair, maintenance, and/or construction of roads, streets, and bridges — excluding bond proceeds. Timely submission is essential: counties that do not submit the completed form by the deadline will forfeit their July 2026 distribution of funds.

Once completed, email your form to sales@dor.ms.gov.

For questions, contact the Mississippi Department of Revenue –

Sales & Use Tax Bureau at 601-923-7015

or the MAS office at 601.353.2741.

Click here to download Use Tax Reporting Form