MS HB1604

Exempts guided tours that include accommodations, guide services, and/or related equipment operated by or under the direction of the tour provider from the 7% amusement business tax under Section 27-65-22(3)(m).

Provides a gross collections exemption from the 7% sales tax for guided tours serving outdoor tourism purposes under Section 27-65-101(rr), excluding sales of tangible personal property by tour operators.

Sunsets the sales tax exemption for guided tours on July 1, 2018, requiring legislative action to extend the provision beyond that date.

Requires the Division of Tourism of the Mississippi Development Authority to report to the Legislature by December 31, 2015, on the tax exemption's impact on the tourism industry and other economic development activities.

Effective July 1, 2014.