Through House Bill 1644, Mississippi enacted significant updates to its tax credits and exemptions for telecommunications companies investing in the state’s broadband infrastructure. The legislation strengthens Mississippi’s commitment to expanding high-speed internet access by offering incentives that support broadband deployment and technology upgrades.
In addition to changes affecting income and property taxes, the state also introduced new provisions for sales tax. Beginning July 1, 2025, Mississippi will give businesses more time to qualify for a sales tax exemption on certain broadband equipment. The deadline to sell qualifying equipment has been extended to July 1, 2030.
To be eligible for the exemption, broadband equipment must now meet enhanced performance standards. Specifically, mobile broadband equipment must deliver download speeds of at least 35 megabits per second (Mbps) and upload speeds of at least 3 Mbps.
These changes are designed to encourage continued investment in faster, more reliable broadband networks across the state. (H.B. 1644, Laws 2025, Effective July 1, 2025)