Sales tax; exempt certain sales of fixed-wing aircraft.

HB 210 exempts sales of fixed-wing aircraft from Mississippi's sales tax if the aircraft are exported from the state within 30 days and registered and first used in another state. This directly affects buyers and sellers of fixed-wing aircraft who intend to export the aircraft quickly. The bill amends Mississippi's tax code to add this specific exemption to existing sales tax exemptions for industrial and commercial transactions. The key requirement is the 30-day export window and out-of-state registration/use, ensuring the tax exemption applies only to aircraft not intended for use within Mississippi.