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MS HB183

Bill

Status

Failed

2/27/2019

Primary Sponsor

Omeria Scott

Click for details

Origin

House of Representatives

2019 Regular Session

AI Summary

  • Exempts retail sales of computers, printers, printer supplies, and educational software priced at $1,500 or less per item from sales tax during the last Friday in July through the following Saturday (12:01 a.m. Friday to 12:00 midnight Saturday).

  • Exempts retail sales of school supplies including pens, pencils, paper, binders, notebooks, textbooks, backpacks, lunch boxes, and calculators priced at $100 or less per item during the same July weekend period.

  • Allows municipalities to suspend these exemptions within their corporate limits by adopting a resolution and providing notice to the Department of Revenue at least 90 days in advance, effective January 1, 2020.

  • Takes effect July 1, 2019, and does not affect any tax claims, assessments, or actions that accrued before the effective date.

Legislative Description

Sales tax; exempt retail sales of certain electronic devices and school supplies during the last weekend in July.

Last Action

Died In Committee

2/27/2019

Committee Referrals

Ways and Means1/14/2019

Full Bill Text

No bill text available