The State of Mississippi has passed H.B. 1668, which enacts a sales and use tax exemption for the sale and/or lease of materials, machinery, and equipment to an enterprise operating or owning listed projects under the Mississippi Major Economic Impact Act. The bill also allows for a use tax exemption in regards to the purchase of utilities by such an enterprise. The exemptions are effective retroactively to January 1, 2005. (Mississippi State Tax Commission, H.B. 1668, effective retroactively to January 1, 2005)