MS SB2916

Exempts admissions to livestock facilities, agriculture facilities, and other facilities constructed or renovated with funds from the grant program authorized under Section 18 of Chapter 530, Laws of 1995, from the 7% amusement tax, provided proceeds do not inure to any individual.

Exempts parking at the same facilities from sales taxation if proceeds do not inure to any individual or individuals.

Adds new exemption category (m) to Section 27-65-22 for admissions to grant-funded facilities and new exemption category (j) to Section 27-65-105 for parking at such facilities.

Effective date: July 1, 2013.