MS SB2847

Amends Mississippi Code Section 27-55-527 to exempt special fuel consumed by commercial airlines from state special fuel tax for 12 months after a route is established.

Exemption applies to fuel used for new interstate air service by a new airline carrier entering the market, interstate service to a new city by an existing airline, or additional interstate service to a city already served by a commercial airline.

Exemption period begins on the date the service route is established and lasts for 12 months.

Effective date is July 1, 2013.