Data-center law in Mississippi

Subnational jurisdiction · as of 2026-09-06

Mississippi's data-center-specific divergence from the federal baseline is a dedicated state tax exemption chapter, Miss. Code Ann. sections 57-113-21 to 57-113-27, most recently revised in 2019 to lower its eligibility thresholds. Separately, Mississippi's Major Economic Impact Act (Miss.

Code Ann. section 57-75-1 et seq.) is a bespoke incentive and permitting framework the Legislature amends project by project for the state's largest single investments; it was most recently expanded in the 2024 First Extraordinary Session (House Bill 1 and Senate Bill 2001) to add a new qualifying project category.

Public reporting widely describes a roughly contemporaneous incentive package for Amazon Web Services data centers; the 2024 First Extraordinary Session's HB 1 and SB 2001 define the project category they add in terms of battery-cell manufacturing for electric vehicles, not data centers. Mississippi has not been found to diverge from general state land-use, building-code, stormwater, or air-permitting law for a data-center project; those questions were not traced to citation level in this visit.

Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Data Center Tax Exemption Act

In force

Miss. Code Ann. §§ 57-113-21, 57-113-25, 27-65-101(1)(kk)-(nn), 27-65-107(f)

Effective 2019-07-01 · Applies to private

A qualifying data center is defined as a business enterprise that utilizes hardware, software, technology, infrastructure and/or workforce to store, manage or manipulate digital data.

Once the Mississippi Development Authority certifies such a business enterprise, and so long as it meets the agreed performance requirements, it is eligible for a ten-year exemption from state income tax, franchise tax, and sales and use tax on construction materials and equipment and on replacement hardware, software and other technology.

Senate Bill 2271 (2019) lowered the qualifying thresholds from a $50,000,000 minimum investment, 50 new jobs, and 150 percent of the average state wage, to a $20,000,000 minimum investment, 20 new jobs, and 125 percent of the average state wage, and added income and franchise tax to the exemption, which previously reached only sales and use tax. A companion provision, Section 27-65-107(f), separately exempts from sales tax the electricity and other fuel sold to a qualifying data center.

Three later bills to further revise these thresholds (2021, 2024, and 2025) each died without passing, so the 2019 thresholds remain current.

Source: Full text of law

Every entry cites the instrument it describes. None of it is legal advice: verify a citation before relying on it. Full sourcing: read the methodology. The rest of the record: all jurisdictions.