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MS HB1669

Bill

Status

Failed

2/22/2023

Primary Sponsor

John Lamar

Click for details

Origin

House of Representatives

2023 Regular Session

AI Summary

  • Exempts construction, remodeling, renovation, and installation charges from sales tax when related to residential properties including single-family homes, mobile homes, summer cottages, and fishing/hunting camp buildings

  • Excludes apartment buildings, condominiums, hotels, motels, hospitals, nursing homes, and other commercial establishments from the residential exemption

  • Removes roofing from the list of items subject to installation charges when applied to qualifying residences

  • Exempts numerous services from the 7% sales tax when provided for residential properties, including air conditioning installation/repairs, electrical work, plumbing, insulating services, pest control, landscaping, and welding

  • Effective date of July 1, 2023

Legislative Description

Sales tax; revise defintion of "gross proceeds of sales" and "installation charges" and exempt certain services.

Last Action

Died In Committee

2/22/2023

Committee Referrals

Ways and Means2/15/2023

Full Bill Text

No bill text available