MS HB1081

Expands the definition of "tourism project" to include master-planned developments of at least 500 acres centered around a historical Mississippi musician, featuring residential, commercial, recreational developments, lodging, outdoor entertainment venue, and themed retail, with minimum $20 million private investment

Extends the Mississippi Development Authority's deadline to issue certificates for the Tourism Project Sales Tax Incentive Program from July 1, 2016 to July 1, 2019 for most tourism projects

Maintains existing tourism project categories including theme parks, water parks, hotels (minimum $40 million investment), full-service hotels (minimum $15 million), golf courses ($10 million minimum), convention centers, and entertainment districts

Continues to exclude licensed gaming establishments from the incentive program, though related non-gaming tourism projects meeting requirements may still qualify

Effective date of July 1, 2016