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

SB 3117 amends Mississippi's sales tax law to exempt labor performed by mechanics on motor vehicles from state sales tax. This change directly affects auto repair shops and mechanics, as they will no longer charge sales tax on labor costs for vehicle repairs. The bill adds this exemption to Section 27-65-111 of the Mississippi Code, specifically targeting labor services (not parts or materials) for vehicle maintenance and repairs. This policy change simplifies tax treatment for auto repair services and reduces costs for vehicle owners seeking mechanical work. The exemption applies to all motor vehicle repairs performed by licensed mechanics within Mississippi.