Mississippi 2023 Regular Session

Mississippi House Bill HB372

Introduced
1/10/23  
Refer
1/10/23  

Caption

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

Impact

The bill is expected to have positive implications for parents and students, particularly as the additional tax-free day allows for more flexible shopping opportunities in preparation for the academic year. By shifting the exemption to include sales on Sunday, the bill seeks to alleviate financial burdens on families who may find it challenging to purchase school supplies during a single Saturday shopping event. This change reaffirms the state’s commitment to supporting education and helping families afford necessary supplies for their children.

Summary

House Bill 372 amends Section 27-65-111 of the Mississippi Code of 1972, by revising the time frame for the existing sales tax exemption on retail sales of school supplies. The bill proposes to extend the tax exemption period from the last weekend of July to the last weekend of July ending on Sunday, thus allowing consumers to save on school supplies through an additional day of tax-free shopping. This change aims to provide more convenience for families preparing for the upcoming school year.

Contention

While HB372 has garnered support for its potential benefits to families, some members of the legislature have raised concerns about the broader implications of extending tax exemptions. Critics may argue that such tax cuts could lead to reduced revenues for the state, impacting funding for schools and other important initiatives. Discussions may touch upon the importance of balancing consumer benefits with the state's responsibilities to provide education and public services.

Companion Bills

No companion bills found.

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