MS SB3117

Exempts labor performed by mechanics on motor vehicles from Mississippi state sales tax, effective July 1, 2026

Amends Section 27-65-111 of the Mississippi Code of 1972, which governs miscellaneous sales tax exemptions

Defines "motor vehicles" according to Section 63-3-101 of the Mississippi Code

Adds this exemption to an existing list of over 50 specific sales tax exemptions covering items from prescription drugs to school supplies to charitable organizations