MS SB2991

Exempts sales of labor performed by mechanics on motor vehicles from Mississippi state sales tax, effective July 1, 2025.

Adds new subsection (bb) to Section 27-65-111 of the Mississippi Code to establish the exemption for mechanic labor services on motor vehicles as defined in Section 63-3-101.

Applies only to labor services performed by mechanics; does not exempt parts or materials used in vehicle repairs.