Tourism Rebate Program

The Mississippi Tourism Rebate Program is a program designed to provide a tax rebate to qualified Applicants of new tourism-oriented projects within the State of Mississippi. The Mississippi Tourism Rebate Program allows a portion of the sales tax paid by visitors to the eligible tourism-oriented enterprise project to be paid to the Applicant to reimburse the Applicant for eligible costs incurred during the construction of the project.

Program Facts

The Tourism Rebate Program provides for a rebate of a percentage of sales taxes collected at the certified project for a period of up to 10 years. This incentive is available to tourism-oriented enterprises, but excludes expansions of any existing projects previously approved by MDA and/or facilities that are primarily developed for retail sales that are not certified as a Resort Development by MDA.

To participate in this program, application must be made to the Mississippi Development Authority. The following businesses may qualify for this tax rebate:

Tourist attractions with a minimum private investment of not less than $10,000,000.00. Examples of attractions that qualify are:

  • Theme parks
  • Water parks
  • Entertainment parks or outdoor adventure parks
  • Cultural or historical interpretive educational centers or museums
  • Motor speedways
  • Indoor or outdoor entertainment centers or complexes
  • Attractions created around a natural phenomenon or scenic landscape, and
  • Marinas open to the public;
  • Hotels with a minimum private investment of $40,000,000.00 in land, buildings, architecture, fixtures, equipment, furnishings, amenities, engineering, and other related soft costs approved by the Mississippi Development Authority. The facility must have a minimum private investment of One Hundred Fifty Thousand Dollars ($150,000.00) per guest room. The room investment may be included in the minimum total private investment of $40,000,000.00; or
  • Public golf courses with a minimum private investment of $10,000,000.00.
  • Resort Developments with a minimum investment of $100,000,000 and which consist of a hotel with a minimum of 200 guest rooms with a private investment of $200,000 per guest room.  The development must also include guest amenities such as restaurants, golf courses, spas, entertainment activities, and other amenities.
  • In the event that the applicant is licensed by the State Gaming Commission, only eligible costs in excess of the required non-gaming development will be included as eligible costs.
All projects must be certified by the Mississippi Development Authority. Once the total project costs have been established, 80% of eligible sales tax collections will be rebated to the applicant for a period of 10 years, or until the applicant has recouped 30% or the total project cost – whichever occurs first.