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MS HB206

Bill

Status

Failed

3/27/2024

Primary Sponsor

Omeria Scott

Click for details

Origin

House of Representatives

2024 Regular Session

AI Summary

  • 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.

  • Defines "computer" as a central processing unit for personal use with peripherals and software installed at the time of purchase.

  • 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.

  • 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.

  • Effective upon passage.

Legislative Description

Sales tax; exempt on retail sales of certain electronic devices.

Last Action

Died In Committee

3/27/2024

Committee Referrals

Ways and Means1/17/2024

Full Bill Text

No bill text available