MS HB181

Creates a new sales tax exemption for computers, printers, printer supplies, and educational software priced at $1,500 or less per item during the last weekend in July (Friday 12:01 a.m. through Saturday midnight)

Defines "computer" as a central processing unit for personal use including any peripherals sold with it and software installed at time of purchase

Allows municipal governing authorities to opt out of both this new exemption and the existing July clothing/school supplies tax holiday by adopting a resolution and notifying the Department of Revenue at least 90 days in advance

Amends Section 27-65-111 of the Mississippi Code, which governs general sales tax exemptions not classified as industrial, agricultural, or governmental

Takes effect immediately upon passage, with local opt-out provisions available from January 1, 2026