MS SC536

Establishes the State Taxation Study Committee to examine and develop recommendations regarding state tax policy for presentation to the 2022 Regular Session of the Legislature.

Committee shall study and report recommendations on the most effective policy changes for state income tax, state sales tax, and state use tax, including necessary amendments to current Mississippi law.

Committee composition includes the Commissioner of the Mississippi Department of Revenue, four Senate members (appointed by Lieutenant Governor), four House members (appointed by Speaker), and the Chairs of Senate Finance, House Ways and Means, Senate Appropriations, House Appropriations committees, plus the State Economist.

Appointments must be made within 30 days of the resolution's effective date; committee shall elect its own chairman, vice chairman, and adopt rules for conducting business with a majority vote required for all decisions.

Department of Revenue shall provide staff and support; state agencies and political subdivisions must provide facilities, assistance, information, and data upon request; committee dissolves after reporting to the 2022 Regular Session.