§ 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 […]