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Neutral Bill Mar 16, 2026

Data center enterprises; revise certain definitions and other provisions relating to tax exemptions.

An Act To Amend Section 57-113-21, Mississippi Code Of 1972, To Revise The Definitions Of Certain Terms For Purposes Of The Sales, Use And Franchise Tax Exemptions For Data Center Enterprises; To Amend Section 57-113-23, Mississippi Code Of 1972, To Revise The Required Contents Of The Application To Be Submitted By Business Enterprises Seeking The Exemptions; To Amend Section 57-113-25, Mississippi Code Of 1972, To Provide That A Business Enterprise Has Sixty Days From The Date Of Notice Of Noncompliance To Remedy The Noncompliance Before Forfeiting Its Tax-exempt Status, Subject To Any Penalties Provided In Mississippi Development Authority Rules And Regulations; And For Related Purposes.

https://legiscan.com/MS/bill/HB1239/2025
Trey Lamar State Representative
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