35 Miss. Code. R. 10-11-301
The Mississippi Business Investment Program, administered by the MDA, is designed for making low interest loans to counties and incorporated cities or towns (Local Sponsors) to finance improvements necessary to complement investments by private companies that create and maintain new full-time jobs. The bonds issued are general obligations bonds of the State of Mississippi. The sales and use tax exemption is for all purchases of tangible personal property and services to establish the facility that are made with bond funds.
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