Mississippi 2022 Regular Session

Mississippi House Bill HB1189

Introduced
1/17/22  
Refer
1/17/22  

Caption

Sales tax; exempt sales of tangible personal property or service to 5th Squad.

Impact

If enacted, this bill will have a direct influence on the financial operations of 5th Squad by exempting them from sales taxes on applicable goods and services. The exemption may encourage more donations and facilitate expanded activities or programs provided by the 5th Squad, which can enhance their effectiveness and reach within the community. However, the bill does not eliminate sales tax altogether; it merely exempts certain sales related to this specific organization, maintaining a revenue stream for state and local governments from other sales.

Summary

House Bill 1189 proposes an amendment to Section 27-65-111 of the Mississippi Code of 1972, which focuses on implementing a sales tax exemption for sales of tangible personal property or services directed to 5th Squad, a nonprofit organization. This amendment aims to relieve the organization from the financial burden of sales tax on relevant transactions, thereby allowing them to allocate more resources toward fulfilling their mission. By specifically mentioning 5th Squad, the bill underscores the state's support for nonprofit groups that contribute to community welfare.

Contention

There may be concerns raised regarding selective tax exemptions such as those proposed in HB1189. Some lawmakers might argue that creating tax exemptions for specific organizations could set a precedent that may lead to demands from other nonprofits for similar consideration, potentially complicating the sales tax code. Opponents could further contend that, while well-intentioned, any tax exemption risks reducing public funds available for broader community services, possibly resulting in unintended consequences for public finance.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2987

Sales tax; exempt sales of tangible personal property or services to 5th Squad.

MS HB1145

Sales tax; exempt sales of tangible personal property and services to 5th squad.

MS HB218

Sales tax; exempt sales of tangible personal property and services to 5th squad.

MS SB2705

Sales tax; exempt sales of tangible personal property or service to 5th Squad Veteran Nonprofit.

MS HB388

Sales tax; exempt sales of tangible personal property or services to Natchez Children's Services.

MS HB1443

Sales tax; exempt sales of tangible personal property or services to Veterans Outreach.

MS HB242

Sales tax; exempt sales of tangible personal property or services to Veterans Outreach.

MS HB292

Sales tax; exempt sales of tangible personal property or services to Veterans Outreach.

MS HB324

Sales tax; exempt sales of tangible personal property or services to Veterans Outreach.

MS HB1084

Sales tax; exempt sales of tangible personal property and services to churches.

Similar Bills

MS SB2755

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

MS SB2193

Sales taxation; exempt sales to Head Start programs.

MS HB1166

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

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.