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MS HB1989

Bill

Official Source

Status

Passed

4/6/2026

Primary Sponsor

Scott Bounds

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Exempts sales of electricity, natural gas, liquefied petroleum gas, other fuels, and potable water from Mississippi sales tax when sold to 501(c)(3) nonprofit organizations
  • Applies only to utilities used on property primarily designated for agricultural exhibits, livestock shows, carnival rides, harness horse racing, and other entertainment
  • Property must also contain facilities providing temporary lodging accommodations to qualify for the exemption
  • Amends Section 27-65-107 of the Mississippi Code of 1972, which governs utility-related sales tax exemptions
  • Does not affect any tax claims, assessments, or appeals for taxes accrued before the act's effective date

Legislative Description

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

Last Action

Approved by Governor

4/6/2026

Committee Referrals

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

Full Bill Text

No bill text available