Sales tax; exempt sales of labor performed by mechanics on motor vehicles.

SB 2991 would exempt the labor portion of motor vehicle repairs from Mississippi's state sales tax. This means customers would not pay sales tax on the labor charges when getting repairs done at auto shops, directly reducing repair costs for vehicle owners. The exemption would apply to all mechanics performing labor on vehicles, affecting auto repair businesses and their customers. The bill would amend Mississippi's tax code to add this specific exemption to the existing list of sales tax exclusions.