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

HB 490 exempts sales of fixed-wing aircraft from Mississippi's sales tax if the aircraft is exported from the state within 30 days and registered and first used in another state. This directly affects aircraft sellers (like manufacturers or dealers) who sell to buyers planning to immediately move the aircraft out of Mississippi. The bill amends Mississippi's tax code to add this specific exemption to the list of tax-exempt transactions. The key requirement is the 30-day export window and out-of-state use, ensuring the aircraft doesn't remain in Mississippi for local use. This creates a clear policy change for aircraft transactions meeting these conditions.