MS HB1082

Exempts retail sales of computers, printers, printer supplies, and educational software from sales tax if the item costs $1,500 or less and is purchased during the last Friday in July through the following Saturday at 12:00 midnight.

Defines "computer" to mean a central processing unit for personal use, peripherals sold with it, and any computer software installed at time of purchase.

Allows municipalities to suspend this exemption within their corporate limits by adopting a resolution and providing 90 days' notice to the Department of Revenue, effective January 1, 2022 and thereafter.

Takes effect July 1, 2021.