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MS HB206
Bill
Status
3/27/2024
Primary Sponsor
Omeria Scott
Click for details
AI Summary
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Exempts retail sales of computers, printers, printer supplies, and educational software priced at $1,500 or less per item from sales tax during the last Friday in July through the following Saturday.
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Defines "computer" as a central processing unit for personal use with peripherals and software installed at the time of purchase.
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Allows municipalities to suspend the exemption within their corporate limits by adopting a resolution and notifying the Department of Revenue at least 90 days before the suspension takes effect.
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Applies the same municipal suspension authority to the existing back-to-school sales tax holiday for clothing, footwear, and school supplies (under $100) held the last Friday in July through the following Saturday.
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Effective upon passage.
Legislative Description
Sales tax; exempt on retail sales of certain electronic devices.
Last Action
Died In Committee
3/27/2024