Bill > SB2991

This bill amends Mississippi's sales tax law to exempt labor performed by mechanics on motor vehicles from state sales tax. Specifically, the legislation adds a new provision (paragraph (bb)) to Section 27-65-111 that creates a sales tax exemption for mechanical labor related to motor vehicles, as defined in Section 63-3-101 of Mississippi Code. The exemption means that when a mechanic performs repair or maintenance work on a vehicle, the labor portion of the service will not be subject to sales tax. This change aims to reduce the cost of vehicle repairs for Mississippi residents by eliminating the sales tax on mechanic labor. The bill is set to take effect on July 1, 2025, giving state tax authorities time to prepare for the implementation of this new exemption.

Budget and Finance

https://billstatus.ls.state.ms.us/2025/pdf/history/SB/SB2991.xml