MS SB3078

Exempts sales, leases, and other retail transfers of fixed-wing aircraft, engines, accessories, and spare parts from Mississippi sales tax when sold to or used by certified common carriers transporting persons or property in interstate, intrastate, or foreign commerce.

Adds a new subsection (aab) to Section 27-65-101 of the Mississippi Code to establish this aircraft exemption as part of the state's industrial sales tax exemptions.

Does not affect any existing tax claims, assessments, appeals, or collection actions for taxes that accrued before the effective date of the act.

Takes effect upon passage.