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MS HB836

Bill

Status

Failed

2/23/2022

Primary Sponsor

Jill Ford

Click for details

Origin

House of Representatives

2022 Regular Session

AI Summary

  • Exempts from Mississippi sales tax all tangible personal property sold to nonprofit organizations that provide trained guide and service dogs free of charge to people with disabilities
  • Qualifying organizations must be exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and be licensed as charitable organizations in Mississippi
  • The property must be used in the operation of the organization to qualify for the exemption
  • Effective date of July 1, 2022
  • Does not affect any tax claims, assessments, or appeals for taxes accrued before the effective date

Legislative Description

Sales tax; exempt sales of tangible personal property to certain nonprofit organizations that provide guide and service dogs to people with disabilities.

Last Action

Died In Committee

2/23/2022

Committee Referrals

Ways and Means1/17/2022

Full Bill Text

No bill text available