{"data":{"id":"us-ms/miss.-code-ann.-57-117-7","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 57-117-7","heading":"Miss. Code Ann. § 57-117-7","body":"(1) Businesses and health care industry facilities shall apply to the MDA for certification as a qualified business. If the health care industry facility or business is located in a health care industry zone and meets the requirements of this chapter, the MDA shall certify it as a qualified business.\n\n(2) A health care industry facility or business certified by the MDA as a qualified business within a health care industry zone that constructs or renovates a health care industry facility within a health care industry zone shall qualify for the following:\n\n(a) An accelerated state income tax depreciation deduction. The accelerated depreciation deduction shall be computed by accelerating depreciation period required by Mississippi Administrative Code, to a ten-year depreciation period.\n\n(b) A sales tax exemption as authorized in Section 27-65-101(1)(pp) .\n\n(c) A fee-in-lieu of taxes as authorized in Section 27-31-104 .\n\n(d) An ad valorem tax exemption as authorized in Section 27-31-101 .","path":["MS Code","Title 57"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T20:49:39Z","sha256":"73069f803f24d4f7afe22001a36030c9fe7bd735b7533ea92bd0243772b52e06","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-57-117-5","next":"us-ms/miss.-code-ann.-57-117-9","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}