MISSISSIPPI LEGISLATURE
2013 Regular Session
To: Ways and Means
By: Representative Smith (39th)
AN ACT TO PROVIDE THAT CERTAIN POLLUTION CONTROL EQUIPMENT MANDATED BY FEDERAL LAW OR REGULATION SHALL BE EXEMPT FROM AD VALOREM TAXATION; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) Pollution control equipment purchased after July 1, 2013, by manufacturers or custom processors for industrial use shall be exempt from ad valorem taxation.
(2) As used in this section, "pollution control equipment" means equipment, devices, machinery or systems that are used primarily and directly to prevent, control, monitor or reduce air, water or groundwater pollution, or solid or hazardous waste as required by federal law or regulation.
SECTION 2. This act shall take effect and be in force from and after July 1, 2013.