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MS SB2397

Bill

Status

Failed

3/27/2024

Primary Sponsor

Charles Younger

Click for details

Origin

Senate

2024 Regular Session

AI Summary

  • Amends Section 27-65-17 of the Mississippi Code to reduce the sales tax rate on fencing materials and cattle trailers sold to farmers for agricultural purposes from 7% to 1.5%.

  • Extends the 1.5% reduced rate to parts and labor used to maintain and repair cattle trailers, matching the existing rate for farm tractor repairs.

  • Effective July 1, 2024.

Legislative Description

Sales tax; 1.5% rate for retail sales of cattle trailers and fencing materials to farmers for agricultural purposes.

Last Action

Died In Committee

3/27/2024

Committee Referrals

Finance2/14/2024

Full Bill Text

No bill text available