Strengthening Mississippi Academic Research Through Business Act

(SMART Business Act)

Before You Begin

The SMART Business Act form must be completed in one session. To complete the online application for the SMART Business Act Tax Rebate, you will need the following information and documents on hand available for upload:

  • Name and Contact Information of Applicant
  • Tax ID Number of Applicant
  • Letter from the Mississippi Department of Revenue certifying that Applicant is current in their tax filings
  • Signed Research Agreement with a Mississippi Institution of Higher Learning or the research corporation of a Mississippi Institution of Higher Learning
  • Description of qualified research to be conducted by university or university-affiliated research corporation
  • Budget approved by a State of Mississippi Institution of Higher Learning or University Research Corporation
Application
Yes / No

If no, You must have a signed new Research Agreement with a State of Mississippi Institution of Higher Learning to apply for a SMART Business Act rebate. To establish a new Research Agreement, contact the University with whom you wish to partner. Click here for a list of University Contacts.

Yes / No

If no, You must have a letter from the Department of Revenue certifying that you are current in your tax filings to apply for the SMART Business Act. To request a certification letter, contact the Mississippi Department of Revenue, Post Office Box 1033, Jackson, MS 39215. Your request to the Department of Revenue must include your name, address, phone number and tax identification number (FEIN or SSN). For questions, call 601-923-7099.

Yes / No

If yes, Research conducted outside the State of Mississippi does not qualify for the SMART Business Act.

Yes / No

If no, Research funded by any grant, contract or otherwise by another person or governmental entity does not qualify for the SMART Business Act.

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