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Bill > HB1659
MS HB1659
MS HB1659Boyd Mason Act; create sales tax exemption for veterans having 100% permanent service-connected disability.
summary
Introduced
01/30/2025
01/30/2025
In Committee
01/30/2025
01/30/2025
Crossed Over
Passed
Dead
02/26/2025
02/26/2025
Introduced Session
2025 Regular Session
Bill Summary
An Act To Create The Boyd Mason Act; To Amend Section 27-65-111, Mississippi Code Of 1972, To Exempt From Sales Taxation Sales Of Tangible Personal Property Or Services To Individuals Who Are Residents Of Mississippi And Have Been Honorably Discharged From Active Service In Any Branch Of The Armed Forces Of The United States Or The Mississippi National Guard And Have Been Certified By The United States Department Of Veterans Affairs Or Its Successor As Having 100% Permanent Service-connected Disability, Sales To The Surviving Spouse Of Such An Individual And Sales For The Benefit Of Such An Individual Made To A Spouse Of The Individual Or To A Member Of The Household In Which The Individual Resides And Who Is Authorized To Make Purchases On The Individual's Behalf, When Such Individual Is Not Present At The Sale; To Limit The Amount Of Annual Sales To Which The Exemption May Apply; And For Related Purposes.
AI Summary
This bill creates a sales tax exemption for certain veterans with 100% permanent service-connected disabilities and their surviving spouses. Specifically, the bill provides a sales tax exemption for Mississippi residents who have been honorably discharged from active military service in any branch of the Armed Forces or Mississippi National Guard and have been certified by the U.S. Department of Veterans Affairs as having a 100% permanent service-connected disability. The exemption also extends to sales made on behalf of these veterans by their spouse or household members when the veteran is not present. The annual sales tax exemption is limited to $25,000 for living disabled veterans and $1,000 for unremarried surviving spouses. To utilize this exemption, individuals must obtain and present an exemption card issued by the department. The bill, named the Boyd Mason Act, will go into effect on July 1, 2025, and is designed to provide financial relief to veterans with total service-connected disabilities by reducing their sales tax burden on personal purchases.
Committee Categories
Budget and Finance
Sponsors (3)
Last Action
Died In Committee (on 02/26/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1659.xml |
| BillText | https://billstatus.ls.state.ms.us/documents/2025/html/HB/1600-1699/HB1659IN.htm |
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