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 1335Title 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)

  • HB 1285 Authorize 2% Vendor's Discount for Special Levies.
  • HB 1595 City of Louisville 
  • HB 1610 City of Fulton 
  • HB 1716 Harrison County Tourism / MS Gulf Coast Regional Convention Visitors 
  • HB 1722 City of Gautier 
  • SB 2837 City of Horn Lake 
  • SB 2921 City of Pascagoula