MS HB3

Exempts retail sales of severe weather preparedness items from Mississippi sales tax during a period beginning at 12:01 a.m. on the first Friday in June and ending at 12:00 midnight the following Sunday, if the sales price does not exceed $60.00 per item.

Defines "severe weather preparedness items" to include batteries, radios, flashlights, tarps, duct tape, plywood, coolers, first aid kits, fire extinguishers, and fuel containers.

Includes portable generators and power cords as severe weather preparedness items if the sales price does not exceed $1,000.00.

Excludes certain items from the exemption including coin batteries, automobile batteries, boat batteries, and accessories not specifically designed for weather preparedness.

Takes effect immediately upon passage.