Scope
The Mississippi Department of Revenue's January 2026 incentive booklet describes the Data Center Enterprises exemption: a business enterprise owning or operating a data center that makes at least $20 million of capital investment and creates at least 20 new full-time jobs paying at least 125% of the average annual state wage may, once certified by the Mississippi Development Authority, be exempt for ten years from specified sales and use, income and franchise taxes, under an agreement with recapture terms. The booklet cites Miss. Code Ann. sections 57-113-21 et seq.
- Geographic scope
- Mississippi
- Jurisdiction
- State
- Authority type
- Government agency
- Issuing authority
- Mississippi Department of Revenue
Dates
- Adopted
- No adoption day is recorded
- Effective
- Several dates apply; see the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- Each certified enterprise is exempt for ten years from its certification date; the booklet states no program end date.
- Source document
- 9 January 2026
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Mississippi's Department of Revenue describes a Data Center Enterprises exemption in its January 2026 incentives booklet. A data center enterprise certified by the Mississippi Development Authority that invests at least $20 million and creates at least 20 full-time jobs at 125% of the average state wage can be exempt for ten years from sales and use tax on building materials, equipment and replacement technology, from state income tax and from franchise tax, subject to an agreement with recapture provisions. It is an explicitly supportive tax incentive.
What this does not establish
- The source is the agency's explanatory booklet, not the statute; the Mississippi Code sections it cites (57-113-21 et seq.) were not opened.
- Certification is project-specific; the record does not say any named facility is certified.
- Failed 2024-2025 bills to revise these definitions are separate records.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement House Bill 1239 (2025) on data center exemption definitions (Did not pass)
- Related, not a replacement Senate Bill 3168 (2025) on data center exemption definitions and extensions (Did not pass)
- Related, not a replacement Senate Bill 3106 (2024) on data center exemption definitions (Did not pass)
Sources
https://www.dor.ms.gov/sites/default/files/resources/Incentives%20and%20Credits/2026%20Incentive%20Booklet%20v1.2.pdf