MS HB798

Creates the "Boyd Mason Act" to exempt from Mississippi sales tax purchases by honorably discharged veterans with 100% permanent service-connected disability certified by the U.S. Department of Veterans Affairs, and their surviving spouses if unmarried.

Extends exemption to purchases made on behalf of eligible veterans by authorized household members or spouses when the veteran is not present at the sale.

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

Requires vendors to verify eligibility through exemption cards issued by the Department of Revenue before applying the sales tax exemption.

Takes effect July 1, 2025.