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MS HB388

Bill

Status

Failed

2/27/2019

Primary Sponsor

Joel Bomgar

Click for details

Origin

House of Representatives

2019 Regular Session

AI Summary

  • Amends Section 27-65-111 of Mississippi Code to add a sales tax exemption for retail sales of school supplies during a specific annual period.

  • School supplies exemption applies to items under $100 purchased between 12:01 a.m. on the last Friday in July and 12:00 midnight the following Saturday.

  • Defines "school supplies" with an all-inclusive list of 41 items including backpacks, notebooks, pencils, pens, calculators, folders, glue, markers, and textbooks.

  • Extends existing clothing and footwear exemption (under $100) to also apply during the same July weekend period.

  • Takes effect July 1, 2019.

Legislative Description

Sales tax; exempt retail sales of 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