MS HB150

Exempts retail sales of severe weather preparedness items from sales taxation if the item costs $60 or less and is sold during the first Friday in June through the following Sunday.

Eligible items include batteries, cellular phone chargers, portable radios and flashlights, tarpaulins, duct tape, plywood, coolers, can openers, ice products, first aid kits, fire extinguishers, smoke and carbon monoxide detectors, and fuel containers.

Portable generators and power cords qualify for the exemption if priced at $1,000 or less (higher threshold than other items).

Adds new paragraph (bbb) to Section 27-65-111 of the Mississippi Code defining the exemption period and qualifying items.

Takes effect upon passage.