Mississippi 2022 Regular Session

Mississippi House Bill HB311

Introduced

1/4/22

Refer

1/4/22

Failed

2/23/22

Caption

Sales tax; exempt certain retail sales of electronic devices/educational software, sales of feminine hygiene products.

Impact

If enacted, HB 311 would make a significant change to the sales tax landscape in Mississippi by broadening the range of products that are exempt from sales tax. This could influence consumer behavior, especially during the designated sales tax holidays where families are encouraged to purchase back-to-school supplies at a lower cost. Additionally, the exemption for feminine hygiene products aligns with growing movements advocating for menstrual equity by making these necessary items more affordable for all consumers.

Summary

House Bill 311 proposes amendments to Section 27-65-111 of the Mississippi Code of 1972 to exempt certain retail sales from sales taxation. Specifically, the bill aims to exempt sales of specified electronic devices and educational software during the last weekend in July, as well as sales of feminine hygiene products. The intent behind these exemptions is to reduce costs for consumers on popular back-to-school items and to address affordability and access issues related to feminine hygiene products.

Contention

Discussions surrounding HB 311 may highlight points of contention between proponents advocating for consumer savings and accessibility versus concerns regarding the potential loss of tax revenue that the state would experience as a result of these exemptions. While supporters argue that such exemptions are necessary for economic relief for essential products, critics may point out that tax cuts can detract from state funding that supports public services, thereby affecting the overall budget.