MS HB52

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, peripherals sold with it, and any computer software installed at time of purchase.

Allows municipalities to suspend this exemption within their corporate limits by adoption of a resolution, with notice to the Department of Revenue at least 90 days prior to suspension.

Allows county boards of supervisors to suspend the exemption for sales occurring outside municipal corporate limits in the same manner.

Effective upon passage.