MS HB919

Exempts retail sales of severe weather preparedness items from Mississippi sales tax when sold during a period beginning at 12:01 a.m. on the first Friday in June and ending at 12:00 midnight the following Sunday.

Items under $60.00 are exempt, including batteries, radios, flashlights, tarpaulins, duct tape, plywood, window film, coolers, water containers, can openers, ice, first aid kits, fire extinguishers, smoke detectors, and carbon monoxide detectors.

Portable generators and power cords are exempt if priced at $1,000.00 or less during the designated weekend.

Amends Section 27-65-111 of the Mississippi Code of 1972 to add severe weather preparedness items to the list of sales tax exemptions.

Takes effect upon passage.