MS HB330

Exempts interior design services provided by Mississippi certified interior designers from sales tax, whether services are provided alone or combined with sales of tangible personal property.

When interior design services are combined with property sales, the property must be sold at a price equal to the designer's cost plus a reasonable markup.

Defines "Mississippi certified interior designer" using the same definition as Section 73-73-5 of Mississippi Code.

Effective July 1, 2012, with no retroactive effect on previously accrued taxes or pending claims.