{"data":{"id":"us-ms/miss.-code-ann.-77-5-761","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 77-5-761","heading":"Tax exempt status; interest in project owned by municipality or joint agency.","body":"Any interest in a project owned by a municipality or owned by a joint agency shall be exempt from all state, county and local ad valorem or other property taxes. The purchase, exchange or interchange of capacity, transmission, or electric power and energy for resale by any municipality or joint agency under this article shall not be subject to sales, use or other tax. The sale of any electric power or energy from any project to any municipality shall not be subject to sales, use or other tax.","path":["Title 77. Public Utilities and Carriers","Chapter 5. Electric Power","Article 15. Joint municipal electric power."],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.77.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17","retrieved_at":"2026-10-27T05:54:18Z","sha256":"60ac7204d949042b81046d6099956a2acbd126138a0917eed3d19ebab0d8042e","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-77-5-759","next":"us-ms/miss.-code-ann.-77-5-763","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."}