MS SB2972

Exempts guided tours on navigable waters of Mississippi that provide accommodations, guide services, and/or related equipment for outdoor tourism purposes from both amusement tax (7%) and sales tax.

Exempts admissions to events held solely for religious or charitable purposes at livestock facilities, agriculture facilities, or other facilities constructed with grant program funds authorized under Section 18, Chapter 530, Laws of 1995 from amusement tax.

Exempts parking at the same religious or charitable events at designated facilities from sales taxation.

Requires the Mississippi Development Authority's Division of Tourism to report to the Legislature by December 31, 2015 on the economic impact of the guided tours tax exemption.

Takes effect July 1, 2014.