MS HB1659

Creates the "Boyd Mason Act" establishing a sales tax exemption for tangible personal property and services purchased by Mississippi residents honorably discharged from the Armed Forces or Mississippi National Guard who are certified by the U.S. Department of Veterans Affairs as having 100% permanent service-connected disability.

Extends the exemption to surviving spouses of eligible disabled veterans (if unmarried) and to authorized household members or spouses making purchases on behalf of the disabled veteran when the veteran is not present.

Limits annual exempt sales to $25,000 per year for disabled veterans while living and $1,000 per year for unremarried surviving spouses.

Requires eligible individuals to furnish vendors with an exemption card issued by the Department of Revenue to claim the exemption.

Takes effect July 1, 2025.