Mississippi 2022 Regular Session

Mississippi Senate Bill SB2191

Introduced
1/13/22  
Refer
1/13/22  

Caption

Sales tax; remove tax on wholesale sales of beer.

Impact

Should SB2191 be enacted, it would directly affect the taxation framework surrounding the wholesale distribution of beer in Mississippi. Currently, wholesale sales of beer are subject to a seven percent tax, which new provisions would eliminate. This change represents a significant shift in state revenue collection from this sector and could influence wholesalers' pricing strategies and profit margins. Furthermore, the removal of the tax could foster increased commercial activity, considering that lower operational costs might enable wholesalers to pass savings onto consumers.

Summary

Senate Bill 2191 proposes an amendment to the Mississippi Code of 1972, specifically aiming to remove the tax on wholesale sales of beer. This bill seeks to align Section 27-65-17 and Section 27-65-5 of the existing tax code to eliminate this specific tax burden. The intent behind this removal is likely to promote a more favorable business environment for wholesalers and retailers in the beer industry, potentially lowering costs and encouraging sales growth in this sector.

Contention

One point of contention surrounding the bill could involve discussions about the broader implications of tax removal on state revenues. Critics may argue that eliminating the tax could lead to a reduction in public funds available for vital services. Conversely, supporters might contend that the decrease in taxation could stimulate economic activity, ultimately benefiting the state’s economy. Moreover, there may also be debates about fairness and equity, as some stakeholders might feel that removing the tax for the beer industry could set a precedent for other industries seeking similar tax breaks.

Companion Bills

No companion bills found.

Similar Bills

MS SB2018

Sales tax; remove tax on wholesale sales of beer.

MS HB629

Sales tax; reduce rate on retail sales of motorcycles.

MS SB2872

Sales tax; reduce by half on sales of groceries.

MS HB525

Sales tax; reduce rate on retail sales of motorcycles.

MS HB1728

Taxes; increase certain and use revenue to assist hospitals for uncompensated medical treatment services.

MS HB447

Taxes; increase certain and use revenue to provide assistance to hospitals for uncompensated medical care services.

MS SB2008

Sales tax; require Department of Revenue certificate for commercial farmers to receive 1.5% sales tax rate.

MS HB410

Taxes; increase certain and use revenue to provide assistance to hospitals for uncompensated medical care services.