§ 57-99-9. Promulgation of rules and regulations by the Mississippi Development Authority and State Tax Commission
The MDA and the State Tax Commission shall promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, and all application forms and other forms necessary to implement their respective duties and responsibilities under the provisions of Sections 57-99-1 through 57-99-9.
§ 57-87-1. Short title
This chapter may be cited as the “Mississippi Broadband Technology Development Act”.
§ 57-87-3. Legislative findings
The Legislature finds that the long-standing telecommunications policy of this state has been to ensure that all citizens have access to telephone service. The increasing reliance upon access to computer information services for jobs, housing and other necessities requires that this concept be broadened to include high-speed access to the Internet as well. The Legislature […]
§ 57-87-5. Definitions; credit against income tax and corporation franchise tax liability of telecommunications enterprises for investments made after June 30, 2003 and before July 1, 2020
For purposes of this section: “Telecommunications enterprises” shall have the meaning ascribed to such term in Section 57-73-21(14); “Tier One areas” mean counties designated as Tier One areas pursuant to Section 57-73-21(1); “Tier Two areas” mean counties designated as Tier Two areas pursuant to Section 57-73-21(1); “Tier Three areas” mean counties designated as Tier Three […]
§ 57-87-7. Ad valorem taxation for equipment placed in service after June 30, 2003 and before July 1, 2020 for use in deployment of broadband technologies
Equipment used in the deployment of broadband technologies by a telecommunications enterprise (as defined in Section 57-73-21(14)), that is placed in service after June 30, 2003, and before July 1, 2020, shall be exempt from ad valorem taxation for a period of ten (10) years after the date such equipment is placed in service. For […]
§ 57-89-1. Short title
The provisions of this chapter shall be known and may be cited as the “Mississippi Motion Picture Incentive Act.”
§ 57-89-3. Definitions
As used in this chapter, the following terms shall have the meanings ascribed in this section unless the context clearly indicates otherwise: “Base investment” means the actual investment made and expended in Mississippi by a motion picture production company in connection with the production of a state-certified production in the state. The term “base investment” […]
§ 57-89-7. Availability of certain rebates to motion picture production companies in connection with production of motion pictures; request for rebate
A motion picture production company that expends at least Fifty Thousand Dollars ($50,000.00) in base investment, payroll and/or fringes, in the state shall be entitled to a rebate of a portion of the base investment made by the motion picture production company. Subject to the provisions of this section, the amount of the rebate shall […]
§ 57-91-1. Short title
This chapter shall be known and may be cited as the “Economic Redevelopment Act.”
§ 57-91-3. Legislative findings; provisions of chapter to be liberally construed
The Legislature finds and determines that there exists in this state a continuing need for programs to assist certain counties and municipalities in encouraging economic development, the consequent job creation and retention, additional private investment and increased local and state revenue which together insures the further development of a balanced economy. The Legislature further finds […]