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MS HB1989

Bill

Official Source

Status

Engrossed

2/25/2026

Primary Sponsor

Scott Bounds

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Exempts certain nonprofit organizations from paying sales tax on utilities including electricity, natural gas, liquefied petroleum gas, and potable water
  • Applies only to 501(c)(3) nonprofit organizations that are exempt from federal income taxation
  • Utilities must be used on property primarily dedicated to agricultural exhibits, livestock shows, carnival rides, horse racing, and other entertainment purposes
  • Amends Section 27-65-107 of the Mississippi Code of 1972 by adding a new exemption category (subsection l)
  • Takes effect immediately upon passage, with no impact on tax claims, assessments, or actions that accrued before the effective date

Legislative Description

Sales tax; exempt sales of utilities to certain nonprofit organizations.

Last Action

Referred To Finance

3/4/2026

Committee Referrals

Finance3/4/2026
Ways and Means2/17/2026

Full Bill Text

No bill text available