MS HB3

Exempts all revenue from motor vehicle parking in parking lots or parking garages operated by airport authorities from state, county, and local sales taxes, regardless of whether the facilities are operated directly by the authority, a private concessionaire, or a tenant.

Amends Section 27-65-23 to exclude parking garages and lots operated by airport authorities from the 7% gross income tax that applies to other parking facilities.

Defines "airport authority" as any airport authority created pursuant to Section 61-3-1 et seq. of the Mississippi Code.

Takes effect July 1, 2011.