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MS SB2819
Bill
AI Summary
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Amends Section 61-3-21 of the Mississippi Code to add a new subsection (4) regarding airport parking revenue taxation.
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Exempts all revenue derived from motor vehicle parking at authority-operated airports from state, county, and local sales taxes, including the sales tax specified in Section 27-65-23.
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Applies to parking facilities operated by the airport authority, private concessionaires, or tenants.
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Takes effect July 1, 2011.
Legislative Description
Airports; exempt parking revenue from sales tax.
Last Action
Died In Committee
2/1/2011
Full Bill Text
No bill text available