MS HB406

Exempts interior design services provided by a Mississippi Certified Interior Designer from sales taxation, whether provided as standalone services or combined with sales of tangible personal property.

Requires that 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" by reference to Section 73-73-5 of Mississippi Code.

Effective date is July 1, 2013.

Does not affect any tax claims, assessments, or appeals for taxes accrued before the effective date.