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MS HB1634

Bill

Status

Failed

2/22/2017

Primary Sponsor

Omeria Scott

Click for details

Origin

House of Representatives

2017 Regular Session

AI Summary

  • Creates a sales tax exemption for computers, printers, printer supplies, and educational software priced at $1,500 or less per item during the last weekend in July (Friday 12:01 a.m. through Saturday midnight)

  • Creates a sales tax exemption for school supplies including pens, pencils, paper, binders, notebooks, textbooks, reference books, backpacks, book bags, lunch boxes, and calculators priced at $100 or less per item during the same weekend period

  • Allows municipal governing authorities to suspend these exemptions within their corporate limits by adopting a resolution and providing 90 days' notice to the Department of Revenue

  • Expands the existing "back-to-school" sales tax holiday that already covers clothing and footwear under $100 during the same weekend timeframe

  • Takes effect July 1, 2017

Legislative Description

Sales tax; exempt retail sales of certain electronics devices and school related supplies.

Last Action

Died In Committee

2/22/2017

Committee Referrals

Ways and Means2/15/2017

Full Bill Text

No bill text available