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Tax Exemptions, Incentives and Credits

The following documents  — provided by the Wayne County Economic Development District and Mississippi Development Authority — explain the various Mississippi tax exemptions, incentives and credits which are available for industries and businesses operating in the Magnolia State. Each link will take you to a new site explaining comprehensive details of each program.

• Advantage Jobs Program
• Broadband Technology Tax Credits
• Free Port Warehouse Property Tax Exemption
• Growth and Prosperity Program
• Industrial Property Tax Exemption
• Jobs Tax Credits
• Manufacturing Investment Tax Credits
• Motion Picture Production Tax Incentive Program
• Mississippi Aerospace Initiative Incentives Program
• Mississippi Clean Energy Initiative Program
• Mississippi Data Center Incentives
• Mississippi Equity Investment Tax Credits
• Mississippi Health Care Industry Zone Incentive Program
• National or Regional Headquarters Tax Credits
• National or Regional Headquarters Sales Tax Credit
• Property Tax Exemption for Industrial Revenue Bond Financing
• Property Tax Exemption on In-State Inventory
• Property Tax Exemption for Broadband Technology
• Property Tax Fee in Lieu
• Research and Development Skills Tax Credits
• Rural Economic Development
• Sales and Use Tax Exemption for Bond Financing
• Sales and Use Tax Exemption for Construction or Expansion
• Sales Tax Exemption for Broadband Technology
• Sales Tax Reduction for Motion Picture Production
• Skills Training Income Tax Credits
• Tax Summary
• Tourism Rebate Program

The following lawmakers were elected to represent Wayne County in the Mississippi Legislature for the 2024-2028 term of office.

Mississippi State Senate District 42

Robin Robinson

Office:
Address: P.O. Box 1018, Jackson, MS 39215
Telephone: 601-359-

Email: rrobinson@senate.ms.gov

Note: Wayne County’s Corinth voting precinct is part of Senate District 42.

Mississippi State Senate District 43

Dennis DeBar Jr.

Office: Room 214-B
Address: P.O. Box 1018, Jackson, MS 39215
Telephone: 601-359-3250

Email: ddebar@senate.ms.gov

Note: Wayne County’s voting precincts in Beat Four, Big Rock, Buckatunna, Chapparal-Diamond, Chicora, Clara, Corinth, Denham, Eucutta, Matherville-Coyt, Mozingo, Pleasant Grove, State Line, Strengthford, Waynesboro (all five precincts) and Yellow Creek are part of Senate District 43.

Mississippi House of Representatives District 86

Shane Barnett

Office: Room 400-F
Address: P.O. Box 1018, Jackson, MS 39215
Telephone: 601-359-2426

Email: sbarnett@house.ms.gov

The Mississippi Secretary of State’s office makes it easy to research information about businesses chartered in Wayne County and the Magnolia State. Click on the link below and you will be transferred to the Secretary of State’s business database where you can conduct a free search.

MISSISSIPPI SECRETARY OF STATE BUSINESS SEARCH

2024-2028 Term

Chancery Clerk William “Jeremy” Carr

Address: Wayne County Courthouse, 609 Azalea Drive, Waynesboro, MS 39367
Office 601-735-2873
Fax 601-735-6224

The responsibilities of the Chancery Clerk are many

The Wayne County Chancery Clerk is responsible for attending all sessions of chancery court and keeps all minute books in which records and directions of the chancellor and proceedings of the court are involved.

State law prescribes the chancery clerk record and preserve all land records, including deeds of trusts, mortgages, mineral leases and plats of land surveys along with providing a receipt for every written instrument filed. The clerk receives all bills, petitions, motions, accounts, inventories and other papers and reports on behalf of the county. All records and papers of the chancery clerk’s office are subject to inspection and examination by citizens.

The clerk or deputy should show any person inquiring about records where they are located, and allow access or make a copy if requested.

This individual also serves as clerk for the board of supervisors, attends all supervisors’ meetings and records the minutes of the board. The clerk is also responsible for preparing the “docket of claims,” which includes all claims or financial demands against the county in the order in which they are received.

The chancery clerk is responsible for keeping a set of books known as the uniform system of accounts for the county as prescribed by the state auditor. These books contain all accounts under headings, so the expenditures under each heading can be known.

The chancery clerk is responsible for entering all receipts and expenditures into the system of accounts and balancing the ledgers monthly. This ensures all information needed for budget review is easily accessible.

The clerk submits to the board each month a report showing all expenditures and liabilities incurred against each separate budget item during the month and, cumulatively, the fiscal year to date.

The chancery clerk is also responsible for submitting a certified copy of the tax levy for the upcoming year. This is to show the purpose of the taxes levied and the total tax levy for each separate taxing area in the county, including the state ad valorem tax levy.

2024-2028 Term

Wayne County Circuit Court Clerk Kathryn “K.K.” Revette

Address: Wayne County Courthouse, 609 Azalea Drive, Waynesboro, MS 39367
Office 601-735-1171
Fax 601-735-6261

The responsibilities of the Circuit Clerk are numerous

The Wayne County Circuit Court Clerk keeps a general court docket in which all names and parties in each case, plea, indictment, record from inferior courts on appeal and other papers are entered and referenced to the minute book and page.

The clerk also keeps an appearance docket, which contains all civil cases not triable in the first term of court, after they have begun, in the order in which they are commenced. The circuit clerk is also responsible for keeping the subpoena docket and the execution docket.

Within 10 days after the end of any term of the court, the circuit clerk furnishes the clerk of the board of supervisors a list of all judgments rendered and suits disposed of during the term. The circuit clerk also furnishes a certified list of allowances made by the court in such term, payable out of the county treasury. It specifies the amount, to whom allowed, and on what account.

Within three months of the outcome of any suit, the clerk enters into a well-bound book, a full and complete record of the proceedings of the suit. The clerk may be charged with contempt and fined for failure to record and submit any of this information.

Mississippi’s circuit courts have original jurisdiction over all civil and criminal matters not vested exclusively in another court. Circuit Courts also hear appeals from justice and municipal courts and from administrative boards and commissions such as the Workers’ Compensation Commission and the Mississippi Department of Employment Security.

The circuit clerk also has administrative duties in the election process. The circuit clerk serves as a registrar for voters in the county. Candidates pursuing a county office or seat in the state legislature must pay a filing fee to the circuit clerk of the candidate’s county of residence by 5 p.m. on February 1 of the year in which the primary election for the office is held or on the date of the qualifying deadline provided by statute for the office, whichever is earlier. The circuit clerk shall forward the fee and all necessary information to the secretary of the proper county executive committee within two business days.

For each marriage performed in the state, a Statistical Record of Marriage is filed with the office of vital records with the state board of health by the circuit clerk. The circuit clerk, who issues the marriage license, completes the statistical record on the form designated by the state board of health. Before the 10th day of each month, all forms returned to the circuit clerk in the preceding month are to be forwarded to the board of health. A filing fee of $1 is paid to the clerk for each marriage record prepared and sent to the board of health. The fee is collected from the applicants for the marriage license along with other filing fees and deposited into the county treasury. The fees are paid to the clerk every six months by the board of supervisors upon notification by the office of vital records of how many marriage records were filed.

Wayne, Clarke, Lauderdale and Kemper counties constitute Mississippi’s 10th Circuit Court district.

Wayne County Circuit Court

The Honorable Judge Robert T. “Bo” Bailey
The Honorable Judge Charles W. Wright Jr.
Court Administrator — Gayle Wink

Address: P.O. Box 1262, Meridian, MS 39302
Office: 601-482-9741
Fax: 601-486-4933

District Attorney Kassie Coleman

Address: P.O. Box 5163, Meridian, MS 39302
Phone: 601-482-9757

Homestead Exemption

The Wayne County Tax Assessor-Collector’s Office, on the first floor of the Wayne County Courthouse in Waynesboro, accepts applications for homestead exemption consideration between January 2 and April 1 of each calendar year.

In Wayne County, you only have to file one time for homestead exemption, but must refile for homestead exemption consideration if you have any experienced any changes in ownership (death of a spouse, divorce, sale of the property or the purchase of a new home)

Homestead exemption has been in place in Mississippi since being enacted by the Mississippi Legislature in 1938. The tax benefit is available to any property owner who meets the requirements of Mississippi’s homestead exemption laws and the rules and regulations established by the Mississippi Department of Revenue.

Applying for and being eligible to receive homestead exemption benefits entitles the property owner to receive a tax credit of up to $300 on his or her residential property taxes.

To apply for homestead exemption, you must bring the following:

• All deeds to your property (recorded instruments only — warranty deeds or quit-claims, not a deed of trust).
• Car tag numbers for all vehicles owned by you or in your possession licensed in Wayne County.
• Social Security numbers for yourself, spouse and any joint owners.
• Birth dates for yourself, spouse and any joint owners.
• Purchase price of home. If you built your home yourself, we need to know the cost to build it.
• If you live in a mobile home on your property, you must bring your mobile home registration certificate.
• If you are 65 years of age or older, you need to bring proof of age, such as a driver license or birth certificate.
• If you are 100 percent disabled, you should inquire as to what you should do.
• Active-duty military personnel may qualify for some benefits if you own your Mississippi residence. You should contact our office to determine eligibility.

Click HERE for a downloadable worksheet before applying for Homestead Exemption (this is not an application, but a guide).

Examples of actions that can result in changes to and potential loss of Homestead Exemption that require action by the property owner:
1. All those applicants who sold property during the previous year and will not appear on the current Homestead Supplemental roll.
2. Those applicants who have changed exemption status (Example – Regular in 1994, over 65 in 1995.)
3. Those applicants who have had a change in ownership, occupancy, or property description. (A new application should be filed.)
4. Those applicants who died in the previous year. (A new application should be filed by the heir/heirs or new owners.)

Seeking for information on Homestead Exemption? Contact the Wayne County Tax Assessor-Collector’s office by calling 601-735-XXXX.

For the Mississippi Department of Revenue’s page dedicated to the state’s Homestead Exemption policy, click HERE.

Marriage licenses can be obtained in Wayne County through the Circuit Clerk’s office, which is located on the first floor of the courthouse near the South entrance. For information, contact the Circuit Clerk’s office, which is open from 8 a.m. to 5 p.m. Monday through Friday, at 601-735-1171.

Requirements for a marriage license:

• The bride and groom must appear together to apply.
• Both parties must have a valid identification (birth certificate or driver license, date of birth must be in English).
• If under 21, a parent or parents must sign or a court order may be required (parents must have a valid identification).
• Pay a filing fee to the Circuit Clerk.
• Confirmation of finalization of any recent divorce.

How you can register to vote in future elections

Every citizen has the right to vote in federal, state and local elections as long as he or she is:

• A resident of Mississippi and the county, city or town for 30 days.
• Must be 18 years of age or older.
• Not declared mentally incompetent by a court.
• Not convicted in a Mississippi court of offenses including: arson, armed robbery, bigamy, bribery, carjacking, embezzlement, extortion, felony bad check, felony shoplifting, forgery, larceny, murder, obtaining money or goods under false pretense, perjury, rape, receiving stolen property, robbery, statutory rape, theft, timber larceny, larceny under lease or rental agreement, or unlawful taking of motor vehicle (unless having been pardoned, had rights of citizenship restored by the Governor or had suffrage restored by the Legislature.)

You can register to vote at the Wayne County Circuit Clerk’s office (in the Wayne County Courthouse), the Municipal Clerk’s office (in Waynesboro or State Line), when you get your driver license through the Mississippi Department of Public Safety, through the mail by downloading a voter registration form by clicking HERE and mailing it to the Wayne County Circuit Clerk.

Registration must be accomplished at least 30 days prior to the first election in which a citizen wishes to vote.

Mail-in voter registration forms are available from the Secretary of State’s office in Jackson, in public libraries, driver license examination stations, Circuit Clerk’s offices, Municipal Clerk’s offices, public schools or by clicking HERE. Voters may also register at certain state and federal agencies.

To learn more about registering to vote, contact the Wayne County Circuit Clerk’s office by calling 601-735-1171.

You must present a valid photo identification to cast an in-person or absentee ballot

Those individuals voting at the polls are required by state law to show a valid photo ID. Individuals voting in person by absentee ballot inside the Circuit Clerk’s office are also required to show a photo ID.

For complete information on photo ID requirements to vote in Wayne County and Mississippi, click HERE.

Getting a photo ID for voting is easy and free.

The Wayne Circuit Clerk is authorized to issue a Mississippi Voter Identification Cards to all registered voters who do not have any of the other acceptable forms of photo ID. Follow these steps to get your photo ID:

You must first be a registered voter in Mississippi. Download a voter registration form.

Go to the Wayne County Circuit Clerk’s office during regular business hours. (8 a.m. to 5 p.m., Monday through Friday). If you need a ride, call 1-844-MSVOTER (1-844-678-6837).

Present ONE form of acceptable identification.  Check the list of acceptable documents.

If you do not have any of the identification documents listed, the clerk may verify birth information free of charge if you provide your date of birth, the state where you were born and your mother’s maiden name.

Complete and sign a Voter ID application. Assistance will be provided, if requested. View a sample application form.

Have your picture taken at the Circuit Clerk’s office.

Your Voter ID card will be mailed to you. If the next election is within 45 days, you will receive a receipt for your Mississippi Voter Identification Card from the Circuit Clerk. The receipt may be used as your photo ID when voting at the polls.

For more information on elections, contact the Wayne County Circuit Clerk’s office at 601-735-1171.

The Mississippi Small Business Development Center at Jones County Junior College provides counseling and educational services for existing and potential small businesses that enable the state to become the leading environment for small business success in the nation.

The MSBDC was established at Jones County Junior College in 1991 to assist small business owners and entrepreneurs, and its service area covers 10 counties in the Pine Belt Region: Clarke, Covington, Forrest, Greene, Jefferson Davis, Jones, Lamar, Marion, Perry and Wayne.

The MSBDC is a joint effort funded by Jones County Junior College, Mississippi Small Business Development Center and the U.S. Small Business Administration.  MSBDC is part of the Advanced Technology Center at the Advanced Technology Center in the Howard Technology Park near Ellisville.

General services are provided at no cost and all client information is strictly confidential. The agency provides assistance with business planning, financial analysis, marketing, sales, management and funding preparation.

The center offer workshops covering a full range of business training areas, including preparation for starting a business, how to write a business plan, contract procurement, loan processes and preparation, financial analysis, sales, management, marketing, using online resources to assist business success and many more.

Small business owners and entrepreneurs in the MSBDC at JCJC area are invited to take advantage of these services. To find out more or to make an appointment, call (601) 477-4235 or send an e-mail at sbdc@jcjc.edu.

Find a Notary Public locally

Individuals seeking the services of a Notary Public in Wayne County can access a free searchable database provided by the Mississippi Secretary of State’s office via the link below. The link, seen below, identifies those holding the title of Notary Public, how those individuals can be reached and the status of their licensure. As with any list, some information could change without notice.

After selecting the link and on the initial search page, enter “WAYNE” under the county search parameters and all Notary Public designees in the Wayne County area of Mississippi will be listed along with their respective address and telephone number.

NOTARY PUBLIC SEARCH

Wayne County’s Solid Waste Department traditionally celebrates three holidays and DOES NOT collect garbage on these days:

1) Independence Day (July 4)

2) Thanksgiving Day (the fourth Thursday in November)

3) Christmas Day (December 25)

Should any of these three holidays fall when your rural community’s trash collection is normally conducted by the Wayne County Solid Waste Department, your garbage will be collected on the SAME DAY OF THE FOLLOWING WEEK. For example, if Independence Day falls on Monday, July 4 and your garbage is typically collected on Mondays, then your bagged streetside solid waste won’t be picked up until Monday, July 11.

Rural garbage collection takes place in Wayne County on every other holiday throughout the year.

Wayne County is home to a diverse array of businesses and industries involved in everything from energy production to wood products and from agriculture to chemical manufacturing. The things that set our area apart — a top-notch workforce, low taxes and an unparalleled quality of life — support those entities that already make Wayne County their home and entice those looking to expand or invest to locate here.

For more information on industries that are part of Wayne County’s two publicly owned industrial parks, click HERE.

Questions about jury duty in Wayne County

Queries about your role in jury duty should be immediately directed to the Wayne County Circuit Clerk’s office by calling 601-735-1171.

Why is jury duty necessary?

Jury duty is civic responsibility to your neighbors and friends and is vital to efficient and effective operation of the American judicial system. To serve well as a juror is to carry on a great tradition of human liberty. The responsibility is heavy, but the reward of serving your community and doing a necessary job makes it all abundantly worth while.

If you are called to serve on a jury for the Wayne County Circuit Court, you will receive an official summons in the mail. The names of potential jurors are drawn at random from a roster of registered voters in this county. This means that while every voter is equally liable to be called to serve, one person might never be called to serve, and others may be called several times.

It might be inconvenient to serve on jury duty and, generally, a citizen is entitled to be excused from jury duty if he or she faces a personal hardship, business hardship, or has served on a jury in in recent years. Further, a potential juror who is 65 years of age or older can choose to be exempt from jury service. Additionally, one may be excused from jury duty if his or her presence is required at home or if there is an emergency or personal illness.

Types of cases a jury will consider

The United States Postal Service operates four public facilities in Wayne County. The following is a breakdown of their locations and services to the public:

Waynesboro

704 Azalea Drive, Waynesboro, Mississippi, 39367. Telephone: 601-735-4417. Retail hours: Monday, Tuesday, Wednesday and Friday: 8 a.m. to 4:30 p.m.; Thursday: 8 a.m. to 1 p.m.; Saturday: 9 to 11 a.m.

Last collection hours: Monday through Friday at 4:45 p.m.; Saturday at 10:45 a.m.

Bulk mail acceptance hours: Monday, Tuesday, Wednesday and Friday from 8 a.m. to 3 p.m.; Thursday from 8 to 11:30 a.m.

Passport acceptance/photo hours (appointment required): Monday, Tuesday, Wednesday and Friday from 10 a.m. to 3 p.m.; Thursday from 10 a.m. to 1 p.m. No Saturday service. Passport walk-ins: 9 to 10 a.m.

Buckatunna

2360 Buckatunna-Chicora-Clara Road, Buckatunna, Mississippi, 39322. Telephone: 601-648-2231. Retail hours: Monday through Friday from 8:30 a.m. to noon and 1 to 3 p.m.; Saturday: 8:30 to 10:30 a.m.

Last collection hours: Monday through Friday at 3 p.m.; Saturday at 10:30 a.m.

Bulk mail acceptance hours: Monday through Friday from 8:30 a.m. to noon and 1 to 3 p.m.; Saturday from 8:30 to 10:30 a.m.

Clara

21 Clara School Road, Clara, Mississippi, 39324. Telephone: 601-735-2768. Retail hours: Monday through Friday from 8:30 a.m. to 12:30 p.m. Saturday: Closed.

Last collection hours: Monday through Friday at 3:45 p.m.; Saturday at 8:30 a.m.

State Line

240 Main Street, State Line, Mississippi, 39362. Telephone: 601-848-7894. Retail hours: Monday through Friday from 8 to 11 a.m. and noon to 3 p.m.; Saturday: 8:30 to 10:30 a.m.

Last collection hours: Monday through Friday at 3 p.m.; Saturday at 10:35 a.m.

Licensing is quick and easy

Wayne County is a popular destination for hunters and fishermen because of its ample wildlife and waterways. Obtaining a Mississippi hunting, fishing license is a requirement and can be a simple as visiting the Mississippi Department of Wildlife, Fisheries and Parks website.

Wayne County jurisdiction

For those who have been ticketed for a traffic or moving violation in Wayne County (in areas outside of the corporate limits of Waynesboro and State Line) on any road, visit the Wayne County Justice Court (on the courthouse square) at 810 Chickasawhay Street, Waynesboro, MS 39367 or call 601-735-3118 during business hours for additional information.

Waynesboro jurisdiction

Those issued a traffic citation inside the Waynesboro corporate limits should contact the Waynesboro Police Department and Court at 714 Wayne Street, Waynesboro, MS 39367 or call 601-735-4899 during business hours for additional information.

State Line jurisdiction

Those issued a traffic citation inside the State Line corporate limits should contact the State Line Town Hall at 229 Main Street, State Line, MS 39367 or call 601-848-7755 during business hours for additional information.

Where do I purchase my Mississippi vehicle tag (license plate)?

Those who reside in Wayne County and operate a motor vehicle — with a gross vehicle weight of 10,000 pounds or less or with a gross vehicle weight of 10,000 pounds or more that will only operate on Mississippi roads — must purchase a license plate from the Wayne County Tax Assessor-Collector’s Office on the first floor of the courthouse near the east entrance to the building. For information related to documentation needed to purchase a tag, contact the Tax Assessor-Collector’s Office at 601-735-3381 or 601-735-2588.

Per state policy, you are required to register your vehicle in the county where the vehicle is domiciled, or where it is parked (garaged) overnight.

For a motor vehicle with a gross vehicles weight of more than 10,000 pounds and which travels across state boundaries, you will need to register the vehicle through the Department of Revenue office in Clinton.​

How long after I buy a new vehicle do I have to get the tag?

The vehicle must be registered within seven (7) working days of the date you purchased the vehicle. If you purchased the vehicle outside of your home county, you have nine (9) working days from the date of purchase to register the vehicle before penalties apply.

I just bought a new vehicle, can I put my old license plate on it?

No. In Mississippi, the tag is registered to both the vehicle and the owner. If one or the other changes, the tag must be removed and surrendered to the Wayne County Tax Assessor-Collector’s office.

I’m moving to Mississippi. How long do I have before I have to get a Mississippi tag?

You have 30 days to register your vehicle(s) in Mississippi if you have a current registration (license plate) in your prior state of residence. If you do not register within 30 days of moving into this state, you will be charged the standard late fees and a $250 penalty. You will not be allowed the Legislative Tag Credit if your previous license plate has expired, or, if you never registered the vehicle in your prior state of residence.​

How much will my license plate cost?

To determine how much your tag will cost, you will need to contact the Wayne County Tax Assessor-Collector’s office at 601-735-3381 or 601-735-2588. In Mississippi, you pay privilege tax, registration fees, ad valorem taxes and possibly sales or use tax when you tag your vehicle. Registration fees are $12.75 for renewals and $14.00 for first-time registrations. All the other taxes are based on the type of vehicle, the value of that vehicle and where you live (city and county levies).​

How do I apply for a disabled tag/placard?

To apply for a disabled tag and/or placard, you need to submit to The Wayne County Tax Assessor-Collector’s office a Mississippi Disabled Parking Application, Form 76-104. The application must be completed by your licensed physician or nurse practitioner. There is no additional fee required to obtain a Disabled License Plate or Placard. (All regular taxes and registration fees must be paid.)

You can obtain the application form from the Tax Assessor-Collector’s office. You must submit a new application when the image of the standard plate is changed, which is every five years. The statement must be dated within 90 days of your renewal application.

The Disabled Placard is a removable windshield placard that is hung from the rearview mirror of a vehicle when you park in a disabled parking space. The placard must be used only when a physically disabled person is the driver or passenger of the motor vehicle at the time of its parking.

It is illegal to park in a parking space reserved for persons with disabilities if you do not have the correct vehicle plates or parking permit. You can use the vehicle plates or placard in Mississippi and other states.​

What should I do to renew my vehicle registration (license plate) if I did not receive a renewal notice in the mail?

Check your license plate decal frequently to see when it expires. Not receiving a license plate renewal card does not mean you don’t have to pay the annual fee.  The penalty for late renewal of your license plate begins on the 16th day of the month following expiration at the rate of 5 percent. Then for each additional 30 days that the tag is overdue an additional 5 percent will be charged. The maximum penalty is 25 percent. Once you reach the 25 percent penalty, you will not be allowed any Legislative Tag Credit.

What about military personnel and students temporarily in Mississippi? Do they need a Mississippi license plate?

​Military personnel (and their dependents) stationed in Mississippi, but who claim another state as their home, are not required to obtain a Mississippi registration or tag. Military personnel who are residents of this state are required to register their vehicle in Mississippi.

Full-time students who are not residents of this state are not required to register their vehicle in Mississippi.​

My question wasn’t answered, what can I do now?

Again, most questions can be answered by calling the Wayne County Tax Assessor-Collector’s office 601-735-3381 or 601-735-2588 during business hours or click on the following link for the Mississippi Department of Revenue’s Motor Vehicle Licensing page.

If we didn’t answer your question related to Wayne County, don’t hesitate to call our offices (Monday through Friday 8 a.m. to 5 p.m.) at 601-735-3414 or drop our community affairs office an email note at sdunlap@waynecountyms.gov.