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MS HB14
Bill
Status
2/25/2015
Primary Sponsor
Brent Powell
Click for details
AI Summary
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Exempts sales of electricity to homeowners' associations from the 7% sales tax when used solely to operate street lights and/or security equipment for safety and security purposes within the association's boundaries.
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Exempts sales of street lights and security equipment (including alarm systems, cameras, video equipment, and surveillance equipment) to homeowners' associations from sales tax when used solely for providing or enhancing safety and security measures within the association's boundaries.
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Defines "security equipment" to include alarm systems, cameras, video equipment, and other types of monitoring, recording, or surveillance equipment.
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Effective July 1, 2015.
Legislative Description
Sales tax; exempt sales of electricity, street lights and security equipment to homeowners' associations for security purposes.
Last Action
Died In Committee
2/25/2015