2013 Legislation

The purpose of the following is to provide general information concerning legislation passed by the Mississippi Legislature. This is not a regulation, rule, guideline, directive or instruction from the Department of Revenue. Please review the Mississippi Code and Mississippi Administrative Code when analyzing your tax responsibilities and requirements.

Economic Incentives 

Tax Incentive Information (other)

Mississippi Development Authority

  • HB 117. Revise Distribution / Job Training Grants 
  • HB 591. Headquarters Sales Tax Exemption. 
  • HB 722. Expanding Health Care Zones 
  • HB 826. Strengthening MS Academic Research Through Business Act 
  • HB 934. Qualified Equity Investment Tax Credit 
  • HB 1003.Historic Property Income Tax Credit 
  • SB 2147.Contaminated Site, Revise Definition 
  • SB 2462. Motion Picture Incentive 
  • SB 2463. Tourism Project 
  • SB 2806. Cultural Retail Project. 
  • SB 2829. Extend dates for Broadband Technology Incentives 

Income Taxes 

Individual Income Tax

Corporate / Pass Through Entity

Withholding

  • HB 722. Expanding Health Care Zones
  • HB 826. Strengthening MS Academic Research Through Business Act 
  • HB 932. Authorize corporate offsets for debt owed MS Employment Security 
  • HB 934. Qualified Equity Investment Tax Credit
  • HB 1003.Historic Property Income Tax Credit
  • SB 2833. Allow Adopted Child as Exemption in Year of Adoption 

Sales and Use Taxes 

Sales and Use

  • HB 117. Revise Distribution / Job Training Grants 
  • HB 591. Headquarters Sales Tax Exemption 
  • HB 722. Expanding Health Care Zones 
  • HB 841. Reduced rate for purchases of power used in enhanced oil recovery 
  • HB 844. Sales Tax Exemption for power used in industrial purposes.
  • HB 1285. Authorize 2% Vendor's Discount for Special Levies.
  • HB 1680. Scrap Metal Recyclers 
  • SB 2244. New Sales Tax Exemptions 
  • SB 2463. Tourism Project 
  • SB 2806 Tourism Project includes Cultural Retail Project more
  • SB 2829. Extend dates for Broadband Technology Incentives

Tags and Titles 

Available Specialty Plates

Motor Vehicle Licensing Titles

  • HB 276. Specialty Tags 
  • HB 1335.Title and Registration in name of person selling vehicle
  • HB 1344. Transfer to motor vehicle parts dealer or scrap metal process 

ABC and Beer 

Alcoholic Beverage Control

  • HB 1300. Distillery may offer samples and tasting 
  • SB 2183. Authorize Homebrew

Ad Valorem / Homestead 

Property Taxes

  • HB 117. Revise Distribution / Job Training Grants 
  • HB 722. Expanding Health Care Zones 
  • SB 2816. Homestead Exemption Clarification 
  • SB 2829. Extend dates for Broadband Technology Incentives 

Others 

Insurance Premium

Gas and Oil Severance

Petroleum Tax

  • HB 480. New Legislation Required on Website 
  • HB 748. Reciprocal Companies / Insurance Premium Tax 
  • HB 892. Revises time for completion of an audit 
  • HB 1080. Extend Repealer on E-911 Fee 
  • HB 1243. State agencies place legislative updates on website
  • HB 1698. Horizontally Drilled Wells / Gas and Oil Severance Tax
  • SB 2847. Exempts Certain Aviation Fuel. 

Special Levies 

Special City and County Levies (also known as Tourism Taxes)

​​​​​