Mississippi 2024 Regular Session

Mississippi House Bill HB220

Introduced
1/17/24  
Refer
1/17/24  

Caption

Sales tax; exempt sales of certain equipment and items to volunteer fire departments.

Impact

If enacted, HB220 would directly influence the Mississippi sales tax laws by extending exemptions to a defined list of equipment specifically for volunteer firefighting operations. This would not only reduce operational costs for these departments but also encourage better preparedness and response times in emergency situations. By making critical life-saving equipment more financially accessible, the legislation seeks to bolster community resources dedicated to public safety, especially in areas reliant on volunteer services. Moreover, it represents a legislative effort to support and sustain volunteer efforts in public safety amidst budgetary constraints many municipalities face.

Summary

House Bill 220 aims to amend the Mississippi Code to exempt sales tax on various essential equipment and items purchased by volunteer fire departments. The proposed legislation is designed to provide financial relief to these departments, recognizing their vital role in public safety and emergency response. Specifically, the bill outlines a range of equipment, such as Lifepack cardiac monitors, trauma kits, and advanced life support medications, which would be tax-exempt when purchased for department use. This is intended to ensure that volunteer fire departments can maintain and equip themselves adequately without the added burden of sales tax, thereby enhancing their emergency response capabilities.

Contention

Supporters of HB220 argue that the bill is a necessary measure to support community-based firefighting efforts and acknowledge the often underfunded nature of volunteer fire departments. They view this exemption as a means to enhance local safety and emergency preparedness. Conversely, critics may express concerns regarding the potential impact on overall state revenues from sales tax, questioning whether such exemptions could set a precedent for other sectors seeking similar benefits. Additionally, there may be discussions about ensuring that expenditures remain transparent and accountable to the public, particularly given the reliance on government funding for fire departments.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1559

Sales tax; exempt sales of certain equipment and items to volunteer fire departments.

MS HB919

Sales tax; exempt retail sales of severe weather preparedness items.

MS HB461

Sales tax; exempt sales of perishable food items to certain charitable organizations.

MS SB2691

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

MS HB418

Sales tax; exempt retail sales of certain food.

MS HB918

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

MS HB1151

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

MS HB1421

Sales tax; exempt on retail sales of certain electronic devices.

MS HB1166

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

MS SB3095

Sales tax; exempt sales of groceries.

Similar Bills

MS HB305

Sales tax; exempt sales to/by any tribally chartered corporation or limited liability company of the Mississippi Band of Choctaw Indians.

MS SB2398

Sales tax; exempt sales to/by any tribally chartered corporation or LLC of the Mississippi Band of Choctaw Indians.

MS SB2532

State flag; require governmental entities, public colleges, universities and school districts to display or be subject to penalty.

MS HB1559

Sales tax; exempt sales of certain equipment and items to volunteer fire departments.

MS HB1518

Sales tax; exempt sales of certain equipment and items to volunteer fire departments.

MS SB2621

Eminent domain; codify constitutional amendment.

MS SB2642

Eminent domain; codify constitutional amendment.

MS SB2471

Eminent domain; codify constitutional amendment.