MS
Mississippi House Bill HB1659

Mississippi 2025 Regular Session

Mississippi House Bill HB1659 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 MISSISSIPPI LEGISLATURE 2025 Regular Session To: Ways and Means By: Representatives Bell (65th), Hulum, Carpenter House Bill 1659 AN ACT TO CREATE THE BOYD MASON ACT; TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY OR SERVICES TO INDIVIDUALS WHO ARE RESIDENTS OF MISSISSIPPI AND HAVE BEEN HONORABLY DISCHARGED FROM ACTIVE SERVICE IN ANY BRANCH OF THE ARMED FORCES OF THE UNITED STATES OR THE MISSISSIPPI NATIONAL GUARD AND HAVE BEEN CERTIFIED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR ITS SUCCESSOR AS HAVING 100% PERMANENT SERVICE-CONNECTED DISABILITY, SALES TO THE SURVIVING SPOUSE OF SUCH AN INDIVIDUAL AND SALES FOR THE BENEFIT OF SUCH AN INDIVIDUAL MADE TO A SPOUSE OF THE INDIVIDUAL OR TO A MEMBER OF THE HOUSEHOLD IN WHICH THE INDIVIDUAL RESIDES AND WHO IS AUTHORIZED TO MAKE PURCHASES ON THE INDIVIDUAL'S BEHALF, WHEN SUCH INDIVIDUAL IS NOT PRESENT AT THE SALE; TO LIMIT THE AMOUNT OF ANNUAL SALES TO WHICH THE EXEMPTION MAY APPLY; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. This act shall be known and may be cited as the "Boyd Mason Act". SECTION 2. Section 27-65-111, Mississippi Code of 1972, is amended as follows: 27-65-111. The exemptions from the provisions of this chapter which are not industrial, agricultural or governmental, or which do not relate to utilities or taxes, or which are not properly classified as one (1) of the exemption classifications of this chapter, shall be confined to persons or property exempted by this section or by the Constitution of the United States or the State of Mississippi. No exemptions as now provided by any other section, except the classified exemption sections of this chapter set forth herein, shall be valid as against the tax herein levied. Any subsequent exemption from the tax levied hereunder, except as indicated above, shall be provided by amendments to this section. No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21. The tax levied by this chapter shall not apply to the following: (a) Sales of tangible personal property and services to hospitals or infirmaries owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are subject to and governed by Sections 41-7-123 through 41-7-127. Only sales of tangible personal property or services which are ordinary and necessary to the operation of such hospitals and infirmaries are exempted from tax. (b) Sales of daily or weekly newspapers, and periodicals or publications of scientific, literary or educational organizations exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code of 1954, as it exists as of March 31, 1975, and subscription sales of all magazines. (c) Sales of coffins, caskets and other materials used in the preparation of human bodies for burial. (d) Sales of tangible personal property for immediate export to a foreign country. (e) Sales of tangible personal property to an orphanage, old men's or ladies' home, supported wholly or in part by a religious denomination, fraternal nonprofit organization or other nonprofit organization. (f) Sales of tangible personal property, labor or services taxable under Sections 27-65-17, 27-65-19 and 27-65-23, to a YMCA, YWCA, a Boys' or Girls' Club owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual. (g) Sales to elementary and secondary grade schools, junior and senior colleges owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are exempt from state income taxation, provided that this exemption does not apply to sales of property or services which are not to be used in the ordinary operation of the school, or which are to be resold to the students or the public. (h) The gross proceeds of retail sales and the use or consumption in this state of drugs and medicines: (i) Prescribed for the treatment of a human being by a person authorized to prescribe the medicines, and dispensed or prescription filled by a registered pharmacist in accordance with law; or (ii) Furnished by a licensed physician, surgeon, dentist or podiatrist to his own patient for treatment of the patient; or (iii) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, surgeon, dentist or podiatrist; or (iv) Sold to a licensed physician, surgeon, podiatrist, dentist or hospital for the treatment of a human being; or (v) Sold to this state or any political subdivision or municipal corporation thereof, for use in the treatment of a human being or furnished for the treatment of a human being by a medical facility or clinic maintained by this state or any political subdivision or municipal corporation thereof. "Medicines," as used in this paragraph (h), shall mean and include any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease and which is commonly recognized as a substance or preparation intended for such use; provided that "medicines" do not include any auditory, prosthetic, ophthalmic or ocular device or appliance, any dentures or parts thereof or any artificial limbs or their replacement parts, articles which are in the nature of splints, bandages, pads, compresses, supports, dressings, instruments, apparatus, contrivances, appliances, devices or other mechanical, electronic, optical or physical equipment or article or the component parts and accessories thereof, or any alcoholic beverage or any other drug or medicine not commonly referred to as a prescription drug. Notwithstanding the preceding sentence of this paragraph (h), "medicines" as used in this paragraph (h), shall mean and include sutures, whether or not permanently implanted, bone screws, bone pins, pacemakers and other articles permanently implanted in the human body to assist the functioning of any natural organ, artery, vein or limb and which remain or dissolve in the body. The exemption provided in this paragraph (h) shall not apply to medical cannabis sold in accordance with the provisions of the Mississippi Medical Cannabis Act and in compliance with rules and regulations adopted thereunder. "Hospital," as used in this paragraph (h), shall have the meaning ascribed to it in Section 41-9-3, Mississippi Code of 1972. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on prescription within the meaning of this paragraph (h). (i) Retail sales of automobiles, trucks and truck-tractors if exported from this state within forty-eight (48) hours and registered and first used in another state. (j) Sales of tangible personal property or services to the Salvation Army and the Muscular Dystrophy Association, Inc. (k) From July 1, 1985, through December 31, 1992, retail sales of "alcohol-blended fuel" as such term is defined in Section 75-55-5. The gasoline-alcohol blend or the straight alcohol eligible for this exemption shall not contain alcohol distilled outside the State of Mississippi. (l) Sales of tangible personal property or services to the Institute for Technology Development. (m) The gross proceeds of retail sales of food and drink for human consumption made through vending machines serviced by full-line vendors from and not connected with other taxable businesses. (n) The gross proceeds of sales of motor fuel. (o) Retail sales of food for human consumption purchased with food stamps issued by the United States Department of Agriculture, or other federal agency, from and after October 1, 1987, or from and after the expiration of any waiver granted pursuant to federal law, the effect of which waiver is to permit the collection by the state of tax on such retail sales of food for human consumption purchased with food stamps. (p) Sales of cookies for human consumption by the Girl Scouts of America no part of the net earnings from which sales inures to the benefit of any private group or individual. (q) Gifts or sales of tangible personal property or services to public or private nonprofit museums of art. (r) Sales of tangible personal property or services to alumni associations of state-supported colleges or universities. (s) Sales of tangible personal property or services to National Association of Junior Auxiliaries, Inc., and chapters of the National Association of Junior Auxiliaries, Inc. (t) Sales of tangible personal property or services to domestic violence shelters which qualify for state funding under Sections 93-21-101 through 93-21-113. (u) Sales of tangible personal property or services to the National Multiple Sclerosis Society, Mississippi Chapter. (v) Retail sales of food for human consumption purchased with food instruments issued the Mississippi Band of Choctaw Indians under the Women, Infants and Children Program (WIC) funded by the United States Department of Agriculture. (w) Sales of tangible personal property or services to a private company, as defined in Section 57-61-5, which is making such purchases with proceeds of bonds issued under Section 57-61-1 et seq., the Mississippi Business Investment Act. (x) The gross collections from the operation of self-service, coin-operated car washing equipment and sales of the service of washing motor vehicles with portable high-pressure washing equipment on the premises of the customer. (y) Sales of tangible personal property or services to the Mississippi Technology Alliance. (z) Sales of tangible personal property to nonprofit organizations that provide foster care, adoption services and temporary housing for unwed mothers and their children if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code. (aa) Sales of tangible personal property to nonprofit organizations that provide residential rehabilitation for persons with alcohol and drug dependencies if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code. (ab) (i) Retail sales of an article of clothing or footwear designed to be worn on or about the human body and retail sales of school supplies if the sales price of the article of clothing or footwear or school supply is less than One Hundred Dollars ($100.00) and the sale takes place during a period beginning at 12:01 a.m. on the second Friday in July and ending at 12:00 midnight the following Sunday. This paragraph (ab) shall not apply to: 1. Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, briefcases, garment bags and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing; 2. The rental of clothing or footwear; and 3. Skis, swim fins, roller blades, skates and similar items worn on the foot. (ii) For purposes of this paragraph (ab), "school supplies" means items that are commonly used by a student in a course of study. The following is an all-inclusive list: 1. Backpacks; 2. Binder pockets; 3. Binders; 4. Blackboard chalk; 5. Book bags; 6. Calculators; 7. Cellophane tape; 8. Clays and glazes; 9. Compasses; 10. Composition books; 11. Crayons; 12. Dictionaries and thesauruses; 13. Dividers; 14. Erasers; 15. Folders: expandable, pocket, plastic and manila; 16. Glue, paste and paste sticks; 17. Highlighters; 18. Index card boxes; 19. Index cards; 20. Legal pads; 21. Lunch boxes; 22. Markers; 23. Notebooks; 24. Paintbrushes for artwork; 25. Paints: acrylic, tempera and oil; 26. Paper: loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board and construction paper; 27. Pencil boxes and other school supply boxes; 28. Pencil sharpeners; 29. Pencils; 30. Pens; 31. Protractors; 32. Reference books; 33. Reference maps and globes; 34. Rulers; 35. Scissors; 36. Sheet music; 37. Sketch and drawing pads; 38. Textbooks; 39. Watercolors; 40. Workbooks; and 41. Writing tablets. (iii) From and after January 1, 2010, the governing authorities of a municipality, for retail sales occurring within the corporate limits of the municipality, may suspend the application of the exemption provided for in this paragraph (ab) by adoption of a resolution to that effect stating the date upon which the suspension shall take effect. A certified copy of the resolution shall be furnished to the Department of Revenue at least ninety (90) days prior to the date upon which the municipality desires such suspension to take effect. (ac) The gross proceeds of sales of tangible personal property made for the sole purpose of raising funds for a school or an organization affiliated with a school. As used in this paragraph (ac), "school" means any public or private school that teaches courses of instruction to students in any grade from kindergarten through Grade 12. (ad) Sales of durable medical equipment and home medical supplies when ordered or prescribed by a licensed physician for medical purposes of a patient. As used in this paragraph (ad), "durable medical equipment" and "home medical supplies" mean equipment, including repair and replacement parts for the equipment or supplies listed under Title XVIII of the Social Security Act or under the state plan for medical assistance under Title XIX of the Social Security Act, prosthetics, orthotics, hearing aids, hearing devices, prescription eyeglasses, oxygen and oxygen equipment. Payment does not have to be made, in whole or in part, by any particular person to be eligible for this exemption. Purchases of home medical equipment and supplies by a provider of home health services or a provider of hospice services are eligible for this exemption if the purchases otherwise meet the requirements of this paragraph. (ae) Sales of tangible personal property or services to Mississippi Blood Services. (af) (i) Subject to the provisions of this paragraph (af), retail sales of firearms, ammunition and hunting supplies if sold during the annual Mississippi Second Amendment Weekend holiday beginning at 12:01 a.m. on the last Friday in August and ending at 12:00 midnight the following Sunday. For the purposes of this paragraph (af), "hunting supplies" means tangible personal property used for hunting, including, and limited to, archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts and slings. Hunting supplies does not include animals used for hunting. (ii) This paragraph (af) shall apply only if one or more of the following occur: 1. Title to and/or possession of an eligible item is transferred from a seller to a purchaser; and/or 2. A purchaser orders and pays for an eligible item and the seller accepts the order for immediate shipment, even if delivery is made after the time period provided in subparagraph (i) of this paragraph (af), provided that the purchaser has not requested or caused the delay in shipment. (ag) Sales of nonperishable food items to charitable organizations that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and operate a food bank or food pantry or food lines. (ah) Sales of tangible personal property or services to the United Way of the Pine Belt Region, Inc. (ai) Sales of tangible personal property or services to the Mississippi Children's Museum or any subsidiary or affiliate thereof operating a satellite or branch museum within this state. (aj) Sales of tangible personal property or services to the Jackson Zoological Park. (ak) Sales of tangible personal property or services to the Hattiesburg Zoo. (al) Gross proceeds from sales of food, merchandise or other concessions at an event held solely for religious or charitable purposes at livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds for the grant program authorized under Section 18, Chapter 530, Laws of 1995. (am) Sales of tangible personal property and services to the Diabetes Foundation of Mississippi and the Mississippi Chapter of the Juvenile Diabetes Research Foundation. (an) Sales of potting soil, mulch, or other soil amendments used in growing ornamental plants which bear no fruit of commercial value when sold to commercial plant nurseries that operate exclusively at wholesale and where no retail sales can be made. (ao) Sales of tangible personal property or services to the University of Mississippi Medical Center Research Development Foundation. (ap) Sales of tangible personal property or services to Keep Mississippi Beautiful, Inc., and all affiliates of Keep Mississippi Beautiful, Inc. (aq) Sales of tangible personal property or services to the Friends of Children's Hospital. (ar) Sales of tangible personal property or services to the Pinecrest Weekend Snackpacks for Kids located in Corinth, Mississippi. (as) Sales of hearing aids when ordered or prescribed by a licensed physician, audiologist or hearing aid specialist for the medical purposes of a patient. (at) Sales exempt under the Facilitating Business Rapid Response to State Declared Disasters Act of 2015 (Sections 27-113-1 through 27-113-9). (au) Sales of tangible personal property or services to the Junior League of Jackson. (av) Sales of tangible personal property or services to the Mississippi's Toughest Kids Foundation for use in the construction, furnishing and equipping of buildings and related facilities and infrastructure at Camp Kamassa in Copiah County, Mississippi. This paragraph (av) shall stand repealed on July 1, 2025. (aw) Sales of tangible personal property or services to MS Gulf Coast Buddy Sports, Inc. (ax) Sales of tangible personal property or services to Biloxi Lions, Inc. (ay) Sales of tangible personal property or services to Lions Sight Foundation of Mississippi, Inc. (az) Sales of tangible personal property and services to the Goldring/Woldenberg Institute of Southern Jewish Life (ISJL). (ba) Sales of coins, currency, and bullion. For the purposes of this paragraph (ba), the following words and phrases shall have the meanings ascribed in this paragraph (ba) unless the context clearly indicates otherwise: (i) "Bullion" means a bar, ingot, or coin: 1. Manufactured, in whole or in part, of gold, silver, platinum, or palladium; 2. That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and 3. Sold based on the intrinsic value of the bar, ingot, or coin as a precious metal or collectible item rather than its form or representative value as a medium of exchange. (ii) "Coin or currency" means a coin or currency: 1. Manufactured, in whole or in part, of gold, silver, other metal, or paper; 2. That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and 3. Sold based on the intrinsic value of the coin or currency as a precious metal or collectible item rather than its form or representative value as a medium of exchange. "Coin or currency" does not include a coin or currency that has been incorporated into jewelry. (bb) (i) Sales of tangible personal property or services to: 1. Individuals who are residents of Mississippi and have been honorably discharged from active service in any branch of the Armed Forces of the United States, the Mississippi National Guard and who have been certified by the United States Department of Veterans Affairs or its successor as having one hundred percent (100%) permanent service-connected disability; and 2. The surviving spouse of an individual described in item 1 of this subparagraph (i) if the individual is deceased and the spouse has not remarried. Sales for the benefit of an eligible individual described in item 1 of this subparagraph (i) made to a spouse of the individual or to a member of the household in which the individual resides and who is authorized to make purchases on the eligible individual's behalf, when such individual is not present at the sale, shall also be exempt for purposes of this paragraph (bb). (ii) Sales qualifying for the exemption authorized by this paragraph (bb) shall not exceed Twenty-five Thousand Dollars ($25,000.00) per year while the disabled veteran is living. Sales qualifying for the exemption authorized by this paragraph (bb) shall not exceed One Thousand Dollars ($1,000.00) per year for an unremarried surviving spouse. (iii) In order to utilize an exemption under this paragraph (bb), the individual to whom the sale is made shall be required to furnish the vendor proof of eligibility for the exemption in the form of an exemption card issued by the department. SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws. SECTION 4. This act shall take effect and be in force from and after July 1, 2025.
22
33 MISSISSIPPI LEGISLATURE
44
55 2025 Regular Session
66
77 To: Ways and Means
88
99 By: Representatives Bell (65th), Hulum, Carpenter
1010
1111 # House Bill 1659
1212
1313 AN ACT TO CREATE THE BOYD MASON ACT; TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY OR SERVICES TO INDIVIDUALS WHO ARE RESIDENTS OF MISSISSIPPI AND HAVE BEEN HONORABLY DISCHARGED FROM ACTIVE SERVICE IN ANY BRANCH OF THE ARMED FORCES OF THE UNITED STATES OR THE MISSISSIPPI NATIONAL GUARD AND HAVE BEEN CERTIFIED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR ITS SUCCESSOR AS HAVING 100% PERMANENT SERVICE-CONNECTED DISABILITY, SALES TO THE SURVIVING SPOUSE OF SUCH AN INDIVIDUAL AND SALES FOR THE BENEFIT OF SUCH AN INDIVIDUAL MADE TO A SPOUSE OF THE INDIVIDUAL OR TO A MEMBER OF THE HOUSEHOLD IN WHICH THE INDIVIDUAL RESIDES AND WHO IS AUTHORIZED TO MAKE PURCHASES ON THE INDIVIDUAL'S BEHALF, WHEN SUCH INDIVIDUAL IS NOT PRESENT AT THE SALE; TO LIMIT THE AMOUNT OF ANNUAL SALES TO WHICH THE EXEMPTION MAY APPLY; AND FOR RELATED PURPOSES.
1414
1515 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
1616
1717 SECTION 1. This act shall be known and may be cited as the "Boyd Mason Act".
1818
1919 SECTION 2. Section 27-65-111, Mississippi Code of 1972, is amended as follows:
2020
2121 27-65-111. The exemptions from the provisions of this chapter which are not industrial, agricultural or governmental, or which do not relate to utilities or taxes, or which are not properly classified as one (1) of the exemption classifications of this chapter, shall be confined to persons or property exempted by this section or by the Constitution of the United States or the State of Mississippi. No exemptions as now provided by any other section, except the classified exemption sections of this chapter set forth herein, shall be valid as against the tax herein levied. Any subsequent exemption from the tax levied hereunder, except as indicated above, shall be provided by amendments to this section.
2222
2323 No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21.
2424
2525 The tax levied by this chapter shall not apply to the following:
2626
2727 (a) Sales of tangible personal property and services to hospitals or infirmaries owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are subject to and governed by Sections 41-7-123 through 41-7-127.
2828
2929 Only sales of tangible personal property or services which are ordinary and necessary to the operation of such hospitals and infirmaries are exempted from tax.
3030
3131 (b) Sales of daily or weekly newspapers, and periodicals or publications of scientific, literary or educational organizations exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code of 1954, as it exists as of March 31, 1975, and subscription sales of all magazines.
3232
3333 (c) Sales of coffins, caskets and other materials used in the preparation of human bodies for burial.
3434
3535 (d) Sales of tangible personal property for immediate export to a foreign country.
3636
3737 (e) Sales of tangible personal property to an orphanage, old men's or ladies' home, supported wholly or in part by a religious denomination, fraternal nonprofit organization or other nonprofit organization.
3838
3939 (f) Sales of tangible personal property, labor or services taxable under Sections 27-65-17, 27-65-19 and 27-65-23, to a YMCA, YWCA, a Boys' or Girls' Club owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual.
4040
4141 (g) Sales to elementary and secondary grade schools, junior and senior colleges owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are exempt from state income taxation, provided that this exemption does not apply to sales of property or services which are not to be used in the ordinary operation of the school, or which are to be resold to the students or the public.
4242
4343 (h) The gross proceeds of retail sales and the use or consumption in this state of drugs and medicines:
4444
4545 (i) Prescribed for the treatment of a human being by a person authorized to prescribe the medicines, and dispensed or prescription filled by a registered pharmacist in accordance with law; or
4646
4747 (ii) Furnished by a licensed physician, surgeon, dentist or podiatrist to his own patient for treatment of the patient; or
4848
4949 (iii) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, surgeon, dentist or podiatrist; or
5050
5151 (iv) Sold to a licensed physician, surgeon, podiatrist, dentist or hospital for the treatment of a human being; or
5252
5353 (v) Sold to this state or any political subdivision or municipal corporation thereof, for use in the treatment of a human being or furnished for the treatment of a human being by a medical facility or clinic maintained by this state or any political subdivision or municipal corporation thereof.
5454
5555 "Medicines," as used in this paragraph (h), shall mean and include any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease and which is commonly recognized as a substance or preparation intended for such use; provided that "medicines" do not include any auditory, prosthetic, ophthalmic or ocular device or appliance, any dentures or parts thereof or any artificial limbs or their replacement parts, articles which are in the nature of splints, bandages, pads, compresses, supports, dressings, instruments, apparatus, contrivances, appliances, devices or other mechanical, electronic, optical or physical equipment or article or the component parts and accessories thereof, or any alcoholic beverage or any other drug or medicine not commonly referred to as a prescription drug.
5656
5757 Notwithstanding the preceding sentence of this paragraph (h), "medicines" as used in this paragraph (h), shall mean and include sutures, whether or not permanently implanted, bone screws, bone pins, pacemakers and other articles permanently implanted in the human body to assist the functioning of any natural organ, artery, vein or limb and which remain or dissolve in the body.
5858
5959 The exemption provided in this paragraph (h) shall not apply to medical cannabis sold in accordance with the provisions of the Mississippi Medical Cannabis Act and in compliance with rules and regulations adopted thereunder.
6060
6161 "Hospital," as used in this paragraph (h), shall have the meaning ascribed to it in Section 41-9-3, Mississippi Code of 1972.
6262
6363 Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on prescription within the meaning of this paragraph (h).
6464
6565 (i) Retail sales of automobiles, trucks and truck-tractors if exported from this state within forty-eight (48) hours and registered and first used in another state.
6666
6767 (j) Sales of tangible personal property or services to the Salvation Army and the Muscular Dystrophy Association, Inc.
6868
6969 (k) From July 1, 1985, through December 31, 1992, retail sales of "alcohol-blended fuel" as such term is defined in Section 75-55-5. The gasoline-alcohol blend or the straight alcohol eligible for this exemption shall not contain alcohol distilled outside the State of Mississippi.
7070
7171 (l) Sales of tangible personal property or services to the Institute for Technology Development.
7272
7373 (m) The gross proceeds of retail sales of food and drink for human consumption made through vending machines serviced by full-line vendors from and not connected with other taxable businesses.
7474
7575 (n) The gross proceeds of sales of motor fuel.
7676
7777 (o) Retail sales of food for human consumption purchased with food stamps issued by the United States Department of Agriculture, or other federal agency, from and after October 1, 1987, or from and after the expiration of any waiver granted pursuant to federal law, the effect of which waiver is to permit the collection by the state of tax on such retail sales of food for human consumption purchased with food stamps.
7878
7979 (p) Sales of cookies for human consumption by the Girl Scouts of America no part of the net earnings from which sales inures to the benefit of any private group or individual.
8080
8181 (q) Gifts or sales of tangible personal property or services to public or private nonprofit museums of art.
8282
8383 (r) Sales of tangible personal property or services to alumni associations of state-supported colleges or universities.
8484
8585 (s) Sales of tangible personal property or services to National Association of Junior Auxiliaries, Inc., and chapters of the National Association of Junior Auxiliaries, Inc.
8686
8787 (t) Sales of tangible personal property or services to domestic violence shelters which qualify for state funding under Sections 93-21-101 through 93-21-113.
8888
8989 (u) Sales of tangible personal property or services to the National Multiple Sclerosis Society, Mississippi Chapter.
9090
9191 (v) Retail sales of food for human consumption purchased with food instruments issued the Mississippi Band of Choctaw Indians under the Women, Infants and Children Program (WIC) funded by the United States Department of Agriculture.
9292
9393 (w) Sales of tangible personal property or services to a private company, as defined in Section 57-61-5, which is making such purchases with proceeds of bonds issued under Section 57-61-1 et seq., the Mississippi Business Investment Act.
9494
9595 (x) The gross collections from the operation of self-service, coin-operated car washing equipment and sales of the service of washing motor vehicles with portable high-pressure washing equipment on the premises of the customer.
9696
9797 (y) Sales of tangible personal property or services to the Mississippi Technology Alliance.
9898
9999 (z) Sales of tangible personal property to nonprofit organizations that provide foster care, adoption services and temporary housing for unwed mothers and their children if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.
100100
101101 (aa) Sales of tangible personal property to nonprofit organizations that provide residential rehabilitation for persons with alcohol and drug dependencies if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.
102102
103103 (ab) (i) Retail sales of an article of clothing or footwear designed to be worn on or about the human body and retail sales of school supplies if the sales price of the article of clothing or footwear or school supply is less than One Hundred Dollars ($100.00) and the sale takes place during a period beginning at 12:01 a.m. on the second Friday in July and ending at 12:00 midnight the following Sunday. This paragraph (ab) shall not apply to:
104104
105105 1. Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, briefcases, garment bags and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing;
106106
107107 2. The rental of clothing or footwear; and
108108
109109 3. Skis, swim fins, roller blades, skates and similar items worn on the foot.
110110
111111 (ii) For purposes of this paragraph (ab), "school supplies" means items that are commonly used by a student in a course of study. The following is an all-inclusive list:
112112
113113 1. Backpacks;
114114
115115 2. Binder pockets;
116116
117117 3. Binders;
118118
119119 4. Blackboard chalk;
120120
121121 5. Book bags;
122122
123123 6. Calculators;
124124
125125 7. Cellophane tape;
126126
127127 8. Clays and glazes;
128128
129129 9. Compasses;
130130
131131 10. Composition books;
132132
133133 11. Crayons;
134134
135135 12. Dictionaries and thesauruses;
136136
137137 13. Dividers;
138138
139139 14. Erasers;
140140
141141 15. Folders: expandable, pocket, plastic and manila;
142142
143143 16. Glue, paste and paste sticks;
144144
145145 17. Highlighters;
146146
147147 18. Index card boxes;
148148
149149 19. Index cards;
150150
151151 20. Legal pads;
152152
153153 21. Lunch boxes;
154154
155155 22. Markers;
156156
157157 23. Notebooks;
158158
159159 24. Paintbrushes for artwork;
160160
161161 25. Paints: acrylic, tempera and oil;
162162
163163 26. Paper: loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board and construction paper;
164164
165165 27. Pencil boxes and other school supply boxes;
166166
167167 28. Pencil sharpeners;
168168
169169 29. Pencils;
170170
171171 30. Pens;
172172
173173 31. Protractors;
174174
175175 32. Reference books;
176176
177177 33. Reference maps and globes;
178178
179179 34. Rulers;
180180
181181 35. Scissors;
182182
183183 36. Sheet music;
184184
185185 37. Sketch and drawing pads;
186186
187187 38. Textbooks;
188188
189189 39. Watercolors;
190190
191191 40. Workbooks; and
192192
193193 41. Writing tablets.
194194
195195 (iii) From and after January 1, 2010, the governing authorities of a municipality, for retail sales occurring within the corporate limits of the municipality, may suspend the application of the exemption provided for in this paragraph (ab) by adoption of a resolution to that effect stating the date upon which the suspension shall take effect. A certified copy of the resolution shall be furnished to the Department of Revenue at least ninety (90) days prior to the date upon which the municipality desires such suspension to take effect.
196196
197197 (ac) The gross proceeds of sales of tangible personal property made for the sole purpose of raising funds for a school or an organization affiliated with a school.
198198
199199 As used in this paragraph (ac), "school" means any public or private school that teaches courses of instruction to students in any grade from kindergarten through Grade 12.
200200
201201 (ad) Sales of durable medical equipment and home medical supplies when ordered or prescribed by a licensed physician for medical purposes of a patient. As used in this paragraph (ad), "durable medical equipment" and "home medical supplies" mean equipment, including repair and replacement parts for the equipment or supplies listed under Title XVIII of the Social Security Act or under the state plan for medical assistance under Title XIX of the Social Security Act, prosthetics, orthotics, hearing aids, hearing devices, prescription eyeglasses, oxygen and oxygen equipment. Payment does not have to be made, in whole or in part, by any particular person to be eligible for this exemption. Purchases of home medical equipment and supplies by a provider of home health services or a provider of hospice services are eligible for this exemption if the purchases otherwise meet the requirements of this paragraph.
202202
203203 (ae) Sales of tangible personal property or services to Mississippi Blood Services.
204204
205205 (af) (i) Subject to the provisions of this paragraph (af), retail sales of firearms, ammunition and hunting supplies if sold during the annual Mississippi Second Amendment Weekend holiday beginning at 12:01 a.m. on the last Friday in August and ending at 12:00 midnight the following Sunday. For the purposes of this paragraph (af), "hunting supplies" means tangible personal property used for hunting, including, and limited to, archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts and slings. Hunting supplies does not include animals used for hunting.
206206
207207 (ii) This paragraph (af) shall apply only if one or more of the following occur:
208208
209209 1. Title to and/or possession of an eligible item is transferred from a seller to a purchaser; and/or
210210
211211 2. A purchaser orders and pays for an eligible item and the seller accepts the order for immediate shipment, even if delivery is made after the time period provided in subparagraph (i) of this paragraph (af), provided that the purchaser has not requested or caused the delay in shipment.
212212
213213 (ag) Sales of nonperishable food items to charitable organizations that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and operate a food bank or food pantry or food lines.
214214
215215 (ah) Sales of tangible personal property or services to the United Way of the Pine Belt Region, Inc.
216216
217217 (ai) Sales of tangible personal property or services to the Mississippi Children's Museum or any subsidiary or affiliate thereof operating a satellite or branch museum within this state.
218218
219219 (aj) Sales of tangible personal property or services to the Jackson Zoological Park.
220220
221221 (ak) Sales of tangible personal property or services to the Hattiesburg Zoo.
222222
223223 (al) Gross proceeds from sales of food, merchandise or other concessions at an event held solely for religious or charitable purposes at livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds for the grant program authorized under Section 18, Chapter 530, Laws of 1995.
224224
225225 (am) Sales of tangible personal property and services to the Diabetes Foundation of Mississippi and the Mississippi Chapter of the Juvenile Diabetes Research Foundation.
226226
227227 (an) Sales of potting soil, mulch, or other soil amendments used in growing ornamental plants which bear no fruit of commercial value when sold to commercial plant nurseries that operate exclusively at wholesale and where no retail sales can be made.
228228
229229 (ao) Sales of tangible personal property or services to the University of Mississippi Medical Center Research Development Foundation.
230230
231231 (ap) Sales of tangible personal property or services to Keep Mississippi Beautiful, Inc., and all affiliates of Keep Mississippi Beautiful, Inc.
232232
233233 (aq) Sales of tangible personal property or services to the Friends of Children's Hospital.
234234
235235 (ar) Sales of tangible personal property or services to the Pinecrest Weekend Snackpacks for Kids located in Corinth, Mississippi.
236236
237237 (as) Sales of hearing aids when ordered or prescribed by a licensed physician, audiologist or hearing aid specialist for the medical purposes of a patient.
238238
239239 (at) Sales exempt under the Facilitating Business Rapid Response to State Declared Disasters Act of 2015 (Sections 27-113-1 through 27-113-9).
240240
241241 (au) Sales of tangible personal property or services to the Junior League of Jackson.
242242
243243 (av) Sales of tangible personal property or services to the Mississippi's Toughest Kids Foundation for use in the construction, furnishing and equipping of buildings and related facilities and infrastructure at Camp Kamassa in Copiah County, Mississippi. This paragraph (av) shall stand repealed on July 1, 2025.
244244
245245 (aw) Sales of tangible personal property or services to MS Gulf Coast Buddy Sports, Inc.
246246
247247 (ax) Sales of tangible personal property or services to Biloxi Lions, Inc.
248248
249249 (ay) Sales of tangible personal property or services to Lions Sight Foundation of Mississippi, Inc.
250250
251251 (az) Sales of tangible personal property and services to the Goldring/Woldenberg Institute of Southern Jewish Life (ISJL).
252252
253253 (ba) Sales of coins, currency, and bullion. For the purposes of this paragraph (ba), the following words and phrases shall have the meanings ascribed in this paragraph (ba) unless the context clearly indicates otherwise:
254254
255255 (i) "Bullion" means a bar, ingot, or coin:
256256
257257 1. Manufactured, in whole or in part, of gold, silver, platinum, or palladium;
258258
259259 2. That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and
260260
261261 3. Sold based on the intrinsic value of the bar, ingot, or coin as a precious metal or collectible item rather than its form or representative value as a medium of exchange.
262262
263263 (ii) "Coin or currency" means a coin or currency:
264264
265265 1. Manufactured, in whole or in part, of gold, silver, other metal, or paper;
266266
267267 2. That was or is used solely as a medium of exchange, security, or commodity by any state, the United States Government, or a foreign nation; and
268268
269269 3. Sold based on the intrinsic value of the coin or currency as a precious metal or collectible item rather than its form or representative value as a medium of exchange.
270270
271271 "Coin or currency" does not include a coin or currency that has been incorporated into jewelry.
272272
273273 (bb) (i) Sales of tangible personal property or services to:
274274
275275 1. Individuals who are residents of Mississippi and have been honorably discharged from active service in any branch of the Armed Forces of the United States, the Mississippi National Guard and who have been certified by the United States Department of Veterans Affairs or its successor as having one hundred percent (100%) permanent service-connected disability; and
276276
277277 2. The surviving spouse of an individual described in item 1 of this subparagraph (i) if the individual is deceased and the spouse has not remarried.
278278
279279 Sales for the benefit of an eligible individual described in item 1 of this subparagraph (i) made to a spouse of the individual or to a member of the household in which the individual resides and who is authorized to make purchases on the eligible individual's behalf, when such individual is not present at the sale, shall also be exempt for purposes of this paragraph (bb).
280280
281281 (ii) Sales qualifying for the exemption authorized by this paragraph (bb) shall not exceed Twenty-five Thousand Dollars ($25,000.00) per year while the disabled veteran is living. Sales qualifying for the exemption authorized by this paragraph (bb) shall not exceed One Thousand Dollars ($1,000.00) per year for an unremarried surviving spouse.
282282
283283 (iii) In order to utilize an exemption under this paragraph (bb), the individual to whom the sale is made shall be required to furnish the vendor proof of eligibility for the exemption in the form of an exemption card issued by the department.
284284
285285 SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.
286286
287287 SECTION 4. This act shall take effect and be in force from and after July 1, 2025.