Bill > HB304

This bill amends Mississippi's sales tax law to create two new sales tax exemptions. First, the bill provides a sales tax holiday for certain electronic devices and educational software during the last weekend in July, specifically exempting computers, printers, printer supplies, and educational software priced at $1,500 or less per item. Second, the bill exempts feminine hygiene products, such as sanitary napkins and tampons, from sales tax entirely. The bill specifies that the tax exemption for electronic devices will apply during a specific timeframe from 12:01 a.m. on the last Friday in July until 12:00 midnight the following Saturday, similar to existing tax holiday provisions for clothing and school supplies. For computers, the bill defines the term to include the central processing unit for personal use, peripherals sold with it, and any computer software installed at the time of purchase. The new tax exemptions will take effect on July 1, 2025, and are intended to provide financial relief to consumers by reducing the cost of educational technology and essential personal hygiene products.

Budget and Finance

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB0304.xml