MS HB1714

Amends Section 27-65-11 of Mississippi Code to expand the definition of "manufacture" and "manufacturing" to include mining or extraction of natural sand and gravel that is subsequently sorted, scrubbed, and converted into proppants.

Proppants covered under this expansion must be used solely in oil and gas exploration and development, with at least 95% used in production from horizontally drilled wells or horizontally drilled recompletion wells.

References definitions of "horizontally drilled well" and "horizontally drilled recompletion well" from Sections 27-25-501 and 27-25-701 for clarity on applicable well types.

Makes conforming changes to clarify that washing or screening of mineral products is excluded from manufacturing activities "except as otherwise provided in this section."

Effective July 1, 2017, with a repeal date of June 30, 2017 (standard technical provision).