Mississippi has no laws on subletting, so it depends on what is in the lease agreement. Most leases either forbid subletting or allow it with the landlord’s approval. If the lease doesn’t allow subletting, a written permission from the landlord is required.

Mississippi charges a 7% state sales tax on short-term rentals, but counties and cities set their own rules and taxes. Short-term rentals are 90 days or less. Local taxes may include sales, lodging, and hotel tourism taxes.