Mississippi 2022 Regular Session

Mississippi House Bill HB10

Introduced
1/4/22  
Refer
1/4/22  

Caption

Sales tax; extend time for exemption on retail sales of school supplies during the last weekend in July.

Impact

The extension of the sales tax exemption period for school supplies under HB10 is anticipated to bolster the local economy, as increased consumer spending during the newly included weekend could positively impact retailers, particularly those focused on educational supplies. This bill exemplifies efforts to support families, as the financial relief during an essential shopping period resonates with many constituents in Mississippi. Additionally, the modification aligns with other states' tax holidays aiming to stimulate economic activity during back-to-school season.

Summary

House Bill 10 amends Section 27-65-111 of the Mississippi Code to extend the timeframe for the sales tax exemption on retail sales of school supplies. Initially, the exemption applied only to the last weekend in July, but the current revision specifies that the exempt period will now cover both the last weekend in July and into the first weekend of August, broadening access to the tax relief for parents and students preparing for the new school year. This change aims to alleviate some financial burden on families during back-to-school shopping, making essential supplies more affordable.

Contention

While the bill generally enjoys bipartisan support, there are some concerns regarding its fiscal implications on state revenue. Critics express worries that extending the tax exemption may lead to significant revenue losses for the state, potentially affecting funding for education and other essential services. The challenge remains to balance the immediate financial relief for families against the long-term fiscal health of the state, highlighting the ongoing debate on prioritizing budgetary constraints versus delivering aid to constituents through tax exemptions.

Companion Bills

No companion bills found.

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