85 chapters · 812 sections in this title.
Miss. Code Ann. § 57-87-1 Short title
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This chapter may be cited as the “Mississippi Broadband Technology Development Act.”
Miss. Code Ann. § 57-87-3 Legislative findings
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(1) The Legislature finds that the long-standing telecommunications policy of this state has been to ensure that all citizens have access to telephone service. The increasing reliance upon access to computer information services for jobs, housing and other necessities requires th…
Miss. Code Ann. § 57-87-5 Definitions; credit against income tax and corporation franchise tax liability of telecommunications enterprises for investments made if equipment used in deployment of broadband technologies
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(1) For purposes of this chapter:(a) “Telecommunications enterprises” shall have the meaning ascribed to such term in Section 57-73-21(14);(b) “Tier One areas” mean counties designated as Tier One areas pursuant to Section 57-73-21(1);(c) “Tier Two areas” mean counties designated…
Miss. Code Ann. § 57-87-7 Ad valorem taxation for equipment placed in service, for use in deployment of broadband technologies
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(1) Equipment used in the deployment of broadband technologies by a telecommunications enterprise that is placed in service , shall be exempt from ad valorem taxation for a period of ten (10) years after the date such equipment is placed in service. (2) Equipment used in the depl…