Mississippi 2023 Regular Session

Mississippi Senate Bill SB2708

Introduced
1/16/23  
Refer
1/16/23  

Caption

Sales tax; exempt sales of coins, currency and bullion.

Impact

If enacted, SB2708 would significantly alter the tax landscape for transactions involving coins and precious metals in Mississippi. By exempting sales of these items from sales tax, the bill is expected to stimulate demand for gold, silver, platinum, and palladium investments, which may have previously been dissuaded by tax implications. The financial implications of this could lead to broader economic activity surrounding the trade and sale of such commodities, potentially attracting more businesses and collectors to the state. This change may present benefits not only to investors but also to the state’s economy through increased commerce in precious metals.

Summary

Senate Bill 2708 aims to amend Section 27-65-111 of the Mississippi Code of 1972 to exempt sales of coins, currency, and bullion from sales tax. By exempting these financial instruments from taxation, the bill seeks to enhance the attractiveness of investing in precious metals within the state. Supporters argue that such an exemption would encourage collectors and investors, thereby fostering a more vibrant local market for these assets. Furthermore, proponents believe this measure aligns with actions taken in other states that have adopted similar exemptions to bolster their financial environments.

Contention

One point of contention surrounding SB2708 revolves around the potential loss of tax revenue for the state. Opponents of the bill argue that exempting high-value items from sales tax could adversely impact state funding, particularly for services that rely on tax revenue. Critics worry that while the aim is to stimulate economic activity, the immediate fiscal impact could be detrimental, especially if the expected increase in investments doesn’t materialize as projected. This debate highlights the balancing act legislators must perform between fostering economic growth and ensuring a stable revenue stream for essential state functions.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1661

Sales tax; exempt sales of coins, currency and bullion.

MS SB2019

Sales tax; exempt sales of coins, currency and bullion.

MS SB2862

Sales tax; exempt sales of coins, currency and bullion.

MS HB508

Sales tax; exempt sales of coins, currency and bullion.

MS HB426

Sales tax; exempt sales of coins, currency and bullion.

MS HB518

Sales tax; exempt sales coins, currency and bullion.

MS HB23

Sales tax; exempt sales of platinum, gold, silver bullion and numismatic coins.

MS SB2878

Sales tax; exempt sales of gold or silver bullion.

MS SB2691

Sales taxation; exempt sales to certain community action agencies exempted from federal income taxation.

MS SB2196

Sales taxation; exempt sales to certain community action agencies exempted from federal income taxation.

Similar Bills

MS SB2755

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

MS HB1166

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

MS SB2193

Sales taxation; exempt sales to Head Start programs.

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.