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MS HB1576

Bill

Status

Failed

2/26/2014

Primary Sponsor

Brent Powell

Click for details

Origin

House of Representatives

2014 Regular Session

AI Summary

  • Exempts homeowners' associations from sales tax on electricity used solely to operate street lights and security equipment within the association's boundaries
  • Exempts homeowners' associations from sales tax on purchases of street lights and security equipment used for safety and security purposes within the association's boundaries
  • Defines "security equipment" to include alarm systems, cameras, video equipment, and other monitoring, recording, or surveillance equipment
  • Amends Mississippi Code Sections 27-65-19 and 27-65-111 to add these exemptions
  • Effective date: July 1, 2014

Legislative Description

Sales tax; exempt sales of electricity, street lights and security equipment to homeowners' associations for security purposes.

Last Action

Died In Committee

2/26/2014

Committee Referrals

Ways and Means2/18/2014

Full Bill Text

No bill text available