MS HB210

Amends Section 27-65-101 of Mississippi Code to add a new sales tax exemption for fixed-wing aircraft sold and exported from the state within 30 days and registered and first used in another state.

Creates paragraph (ccc) establishing that gross proceeds from sales of fixed-wing aircraft meeting the export and out-of-state use requirements are exempt from Mississippi sales taxation.

Exemption applies only when the aircraft is exported within 30 days of sale and is registered and first used in another state, similar to existing exemptions for other vehicles like semitrailers and rotary-wing aircraft under paragraph (s).

Takes effect July 1, 2025.