Mississippi 2023 Regular Session

Mississippi House Bill HB1421

Introduced
1/16/23  
Refer
1/16/23  

Caption

Sales tax; exempt on retail sales of certain electronic devices.

Impact

The bill mandates that municipalities or county supervisors must authorize the exemption for it to take effect in their respective areas. This introduces a layer of local government involvement in the tax exemption process, allowing for tailored community decisions depending on local financial considerations and needs. The requirement could lead to varied implementations across the state, potentially benefiting communities that decide to exercise this exemption while creating disparities for those that do not.

Summary

House Bill 1421 proposes a sales tax exemption for retail sales of specific electronic devices, educational software, textbooks, and other school-related supplies during a designated period at the end of July. This initiative is aimed at alleviating financial burdens on families as they prepare for the upcoming school year, potentially promoting increased consumer spending in the education sector during this time. It seeks to exempt these sales from the Mississippi sales tax, providing economic relief to families and stimulating sales for retailers.

Contention

While there is broad support for initiatives aimed at reducing tax burdens for educational purchases, some lawmakers may express concern over the fiscal impact on local governments relying on sales tax revenue. There could also be discussions surrounding the administrative burden placed on municipalities to evaluate and enact such exemptions. Additionally, debates may arise regarding the broader implications of statewide tax policy and local control, which could spark further legislative dialogues.

Companion Bills

No companion bills found.

Previously Filed As

MS HB52

Sales tax; exempt on retail sales of certain electronic devices.

MS HB206

Sales tax; exempt on retail sales of certain electronic devices.

MS HB1410

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

MS HB311

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

MS HB304

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

MS HB201

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

MS HB418

Sales tax; exempt retail sales of certain food.

MS HB48

Sales tax; exempt retail sales of certain food.

MS HB895

Sales tax; revise time for exemption on retail sales of clothing and school supplies.

MS SB2993

Sales tax; exempt retail sales to certain rural 501(c)(3) organizations.

Similar Bills

MS SB2755

Sales tax; exempt sales of tangible personal property or services to Habitat for Humanity Mississippi Capital Area.

MS HB1166

Sales tax; bring forward certain sections of law authorizing various exemptions.

MS SB2193

Sales taxation; exempt sales to Head Start programs.

MS SB2385

Sales tax; exempt sales of feminine hygiene products.

MS HB836

Sales tax; exempt sales of tangible personal property to certain nonprofit organizations that provide guide and service dogs to people with disabilities.

MS HB418

Sales tax; exempt retail sales of certain food.

MS SB2706

Sales tax; exempt sales of groceries.

MS SB2707

Sales tax; exempt sales of groceries in August.