MS SB2582

Establishes the Sales Tax Diversion Study Committee to examine and develop recommendations regarding proper allocation of sales tax revenue between the Mississippi Department of Revenue and municipalities.

Committee shall conduct comprehensive review of current sales tax diversion practices, assess financial impact on municipalities, analyze technological solutions for accurate distribution, and evaluate Department of Revenue accountability mechanisms.

Committee composed of 11 members including the Commissioner of Revenue, legislative appointees, finance committee chairs, representatives from the Mississippi Municipal League, National Federation of Independent Business, Mississippi Economic Council, and municipal representatives appointed by the Governor.

Committee members shall be appointed within 30 days, elect a chairperson and vice-chairperson at first meeting, and report findings and recommendations to the Legislature no later than December 1, 2025.

Department of Revenue shall provide necessary staff and logistical support; committee shall dissolve on or before January 1, 2026, unless extended by the Legislature.