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MS HB905
Bill
Status
2/27/2019
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 security equipment for safety and security purposes within the association's boundaries.
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Exempts sales of street lights and security equipment themselves from sales tax when purchased by homeowners' associations for the same safety and security purposes.
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Defines "security equipment" to include alarm systems, cameras, video equipment, and other monitoring, recording, or surveillance equipment.
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Effective date: July 1, 2019.
Legislative Description
Sales tax; exempt sale of electricity, street lights and security equipment to homeowners' associations for security purposes.
Last Action
Died In Committee
2/27/2019