Bill > HB1145

This bill brings forward Section 27-65-111 of the Mississippi Code, which details various sales tax exemptions. The bill comprehensively lists numerous categories of sales that are exempt from sales tax, including sales to specific types of organizations (such as hospitals, schools, orphanages, and nonprofit organizations), sales of certain medical and healthcare-related items (like prescription drugs, medical equipment, and hearing aids), and sales during specific promotional periods (like a tax-free weekend for clothing under $100 and firearms). The exemptions cover a wide range of scenarios, from sales of food stamps and newspapers to sales of tangible personal property to charitable organizations, museums, and specific local institutions. Notable exemptions include sales of coffins, caskets, items for immediate export, and sales to organizations like the Salvation Army, Mississippi Technology Alliance, and various local charitable and educational institutions. The bill also provides detailed definitions for terms like "medicines" and specifies exceptions to these exemptions, such as medical cannabis sales. The bill will take effect on July 1, 2025, and serves to maintain and potentially update the existing sales tax exemption framework in Mississippi.

Budget and Finance

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1145.xml