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MS SB3012
Bill
AI Summary
- Amends Section 61-3-21, Mississippi Code of 1972, to add a new subsection (4) regarding airport parking revenue
- Exempts all revenue derived from motor vehicle parking at airport authority facilities from state, county, and local sales taxes, including the sales tax specified in Section 27-65-23
- Applies regardless of whether parking facilities are operated by the authority, a private concessionaire, or tenant
- Effective July 1, 2010
Legislative Description
Airports; exempt parking revenue from sales tax.
Last Action
Died In Committee
2/2/2010
Full Bill Text
No bill text available