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Bill > HB145
MS HB145
MS HB145Taxes; increase certain and use revenue to provide assistance to hospitals for uncompensated medical care services.
summary
Introduced
01/07/2026
01/07/2026
In Committee
01/07/2026
01/07/2026
Crossed Over
Passed
Dead
02/25/2026
02/25/2026
Introduced Session
2026 Regular Session
Bill Summary
An Act To Amend Section 27-65-17, Mississippi Code Of 1972, To Increase The Sales Tax Rate On Sales Of Firearms, Ammunition, Archery Equipment, Motorcycles, All-terrain Vehicles And Jet Skis; To Amend Section 27-65-25, Mississippi Code Of 1972, To Increase The Sales Tax Rate On Retail Sales Of Alcoholic Beverages; To Amend Section 27-65-75, Mississippi Code Of 1972, To Provide That The State Sales Revenue Collected From Such Increases To Sales Tax Rates Under Sections 27-65-17 And 27-65-25 Shall Be Deposited, Without Diversion, Into A Special Fund Created In The State Treasury As The "mississippi Hospitals Uncompensated Care Assistance Fund"; To Amend Section 27-69-3, Mississippi Code Of 1972, To Revise The Definition Of The Term "tobacco" Under The Tobacco Tax Law; To Define The Term "vapor Product" Under The Tobacco Tax Law; To Amend Section 27-69-13, Mississippi Code Of 1972, To Increase The Excise Taxes Levied On Cigarettes And Other Tobacco; To Amend Sections 27-69-15, 27-69-27, 27-69-33 And 27-69-35, Mississippi Code Of 1972, In Conformity Thereto; To Amend Section 27-69-75, Mississippi Code Of 1972, To Provide That Tobacco Taxes Collected From The Increases To Tobacco Tax Rates Under This Act Shall Be Deposited Into The "mississippi Hospitals Uncompensated Care Assistance Fund"; To Create The "mississippi Hospitals Uncompensated Care Assistance Fund" As A Special Fund In The State Treasury To Be Administered By The Department Of Health; To Provide That Monies In The Fund Shall Be Used To Provide Assistance To Hospitals For The Cost Of Uncompensated Medical Care Services; And For Related Purposes.
AI Summary
This bill increases sales taxes on certain items and tobacco products to fund a new "Mississippi Hospitals Uncompensated Care Assistance Fund" which will be administered by the Department of Health to help hospitals cover the costs of providing medical care to patients who cannot pay. Specifically, the sales tax rate on firearms, ammunition, archery equipment, motorcycles, all-terrain vehicles, and jet skis will rise to 8% starting July 1, 2026, and the sales tax rate on alcoholic beverages will also increase to 8%. Additionally, excise taxes on cigarettes and other tobacco products, including a new category for "vapor products" (defined as electronic devices used to deliver aerosolized substances), will be raised. The revenue generated from these increased taxes will be directed to the new fund. The bill also revises the definition of "tobacco" to include vapor products and makes conforming changes to related tobacco tax laws.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Died In Committee (on 02/25/2026)
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/2026/pdf/history/HB/HB0145.xml |
| BillText | https://billstatus.ls.state.ms.us/documents/2026/html/HB/0100-0199/HB0145IN.htm |
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