{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-ms-enterprise-framework-20261025","kind":"incentive_program","state_codes":["ms"],"subject":"Mississippi data center enterprise certification and direct purchase conditions","scope":"Only2026 DOR booklet sectionC8 pages116 and117 reviewed. 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Mississippi data center enterprise certification and direct purchase conditions

Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed.

Ms enterprise basis
Booklet describes20million minimum Mississippi investment and20new fulltime jobs paying at least125percent of statewide average annual wage for Data Center Enterprises.Mississippi Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed. Locator: SectionC8 printed116 and117, certification and direct purchase instructions.

Status
programMississippi Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed. Locator: SectionC8 printed116 and117, certification and direct purchase instructions.

Ms certification boundary
Application to MDA precedes construction or building acquisition. MDA approval and certification precede separate DOR incentive certification; application intent is not approval.Mississippi Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed. Locator: SectionC8 printed116 and117, certification and direct purchase instructions.

Ms term boundary
Booklet describes10years from certification, performance agreement with recapture and annual documentation of maintained jobs. No individual term or actual compliance verified.Mississippi Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed. Locator: SectionC8 printed116 and117, certification and direct purchase instructions.

Ms purchase boundary
Eligible items must be sold or leased,billed and paid directly by the exempt business. Items included through construction contracts lose that exemption; contractor tax remains excluded.Mississippi Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed. Locator: SectionC8 printed116 and117, certification and direct purchase instructions.

Ms directpay boundary
Direct Pay Permit shifts any tax due to direct DOR remittance and may expire. Vendor noncollection does not make every purchase exempt.Mississippi Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed. Locator: SectionC8 printed116 and117, certification and direct purchase instructions.

Ms tax scope
Booklet describes specified construction and replacement technology sales/use taxes plus certified enterprise income and franchise taxes. Other program provisions and later changes unreviewed.Mississippi Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed. Locator: SectionC8 printed116 and117, certification and direct purchase instructions.

Actual benefit
Not establishedMississippi Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed. Locator: SectionC8 printed116 and117, certification and direct purchase instructions.

"}]}