MS SB2806

Amends Section 57-26-1 of the Mississippi Code to add "cultural retail attraction" as a new category of tourism project eligible for sales tax incentives.

Defines "cultural retail attraction" as a destination shopping project combined with cultural or historical elements specific to Mississippi, requiring a minimum private investment of $50,000,000.

Requires cultural retail attractions to be located in a qualified resort area, part of a master-planned development with $100,000,000+ total investment, contain at least 50 retail tenants with 300,000+ square feet of climate-controlled space.

Mandates cultural retail attractions invest a minimum of $1,000,000 in Mississippi-specific cultural elements such as art by Mississippi artists, historical markers, audio/visual showcases, or dedicated space for the Mississippi Development Authority.

Effective July 1, 2013.