Bill > HB52

This bill amends Mississippi sales tax law to create a new sales tax exemption for retail sales of computers, printers, printer supplies, and educational software during a specific time period in July. Specifically, the exemption applies to items with a sales price of $1,500 or less per item, sold during a window from 12:01 a.m. on the last Friday in July through 12:00 midnight the following Saturday. The bill defines a "computer" as a central processing unit for personal use, including any peripherals sold with it and any computer software installed at the time of purchase. Starting January 1, 2025, local municipal authorities will have the option to suspend this tax exemption within their corporate limits by adopting a resolution and providing 90 days' notice to the Department of Revenue. This exemption is similar to an existing tax holiday for clothing and school supplies, and aims to provide tax relief for families purchasing electronic devices and educational materials before the start of the school year.

Budget and Finance

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB0052.xml