Mississippi 2025 Regular Session

Mississippi House Bill HB304

Introduced
1/10/25  
Refer
1/10/25  

Caption

Sales tax; exempt certain retail sales of electronic devices/educational software and sales of feminine hygiene products.

Impact

The bill is projected to have a significant impact on state tax revenues, particularly during the designated exemption period. By exempting educational software and technology purchases, it aims to encourage investment in education and technology among consumers and organizations. The inclusion of feminine hygiene products in the exemption list aligns with rising awareness and advocacy for women's health issues, treating these items as essential rather than luxury goods. The tax exemption for these products could increase accessibility for lower-income populations seeking basic hygiene items.

Summary

House Bill 304 proposes amendments to Section 27-65-111 of the Mississippi Code of 1972 to exempt certain retail sales from sales taxation. The scope of these exemptions includes sales of specific electronic devices and educational software priced at $1,500 or less, which will be exempted during the last weekend in July. Additionally, the bill extends sales tax exemptions to retail sales of feminine hygiene products. This legislative move is part of efforts to alleviate financial burdens on consumers by reducing taxes on essential goods and promoting access to technology and education.

Contention

While the bill has garnered support from various stakeholders advocating for educational advancements and women's health, it is not without controversy. Critics may raise concerns about the potential revenue loss for the state, particularly as exemptions could set a precedent for additional demands for tax breaks on other goods or services in the future. Furthermore, debate over the sufficiency of tax exemptions to truly benefit consumers or address broader economic issues may feature prominently among dissenting voices in the legislative process.

Companion Bills

No companion bills found.

Similar Bills

MS SB2755

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MS HB1166

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Sales tax; exempt sales of feminine hygiene products.

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MS SB2706

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MS SB2707

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