Mississippi Code Title 77. Public Utilities and Carriers § 77-5-761

Any interest in a project owned by a municipality or owned by a joint agency shall be exempt from all state, county and local ad valorem or other property taxes. The purchase, exchange or interchange of capacity, transmission, or electric power and energy for resale by any municipality or joint agency under this article shall not be subject to sales, use or other tax. The sale of any electric power or energy from any project to any municipality shall not be subject to sales, use or other tax.