Mississippi 2022 Regular Session

Mississippi House Bill HB388

Introduced
1/5/22  
Refer
1/5/22  

Caption

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

Impact

The implementation of this exemption would allow Natchez Children's Services to utilize more of its financial resources toward direct service provisions rather than tax liabilities. By alleviating this tax burden, the bill is expected to enhance the organization's operational efficiency and improve their capacity to serve the community. This could lead to increased availability of resources for children and families in the Natchez area, thereby promoting social welfare.

Summary

House Bill 388 aims to amend Section 27-65-111 of the Mississippi Code of 1972 to exempt sales of tangible personal property and services provided to Natchez Children's Services from sales taxation. This bill represents an acknowledgment of the vital role that nonprofit organizations play in the provision of services to children and families in need, specifically targeting the operational and funding challenges faced by such services.

Contention

While the bill seems beneficial, discussions surrounding its implications may raise questions about fairness and the potential precedent it sets for similar organizations seeking tax exemptions. Some legislators may express concern that granting tax exemptions to one nonprofit could lead to calls for additional exemptions across various sectors, creating disparities in tax obligations among nonprofit entities. Additionally, the fiscal impact on state revenues could be scrutinized, especially in terms of how exemptions are prioritized within the broader tax code.

Companion Bills

No companion bills found.

Similar Bills

MS SB2755

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

MS SB2193

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MS HB1166

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MS HB418

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MS SB2706

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MS SB2707

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