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Bill > HB53


MS HB53

MS HB53
Sales tax; create diversion to counties.


summary

Introduced
01/07/2026
In Committee
01/07/2026
Crossed Over
Passed
Dead
02/03/2026

Introduced Session

2026 Regular Session

Bill Summary

An Act To Amend Section 27-65-75, Mississippi Code Of 1972, To Provide That A Portion Of The State Sales Tax Revenue Collected From Business Activities Within A County That Occur Outside Of The Municipalities In A County Shall Be Paid To The County; To Provide That Such Monies Paid To A County Shall Be Used For Repair, Maintenance And Reconstruction Of Roads, Streets And Bridges; To Amend Section 27-65-53, Mississippi Code Of 1972, In Conformity Thereto; And For Related Purposes.

AI Summary

This bill amends Mississippi law to divert a portion of state sales tax revenue collected from business activities occurring outside of municipalities within a county directly to that county. Specifically, starting September 15, 2026, eighteen and one-half percent (18.5%) of sales tax revenue from these areas, excluding certain specified taxes, will be paid to the county. Additionally, twenty-five and nine-tenths percent (25.9%) of sales tax revenue collected under Section 27-65-17(1)(n) from these same areas will also be allocated to the county. These funds are designated for the repair, maintenance, and reconstruction of roads, streets, and bridges within the county, and are not to be considered general fund revenue. The bill also makes conforming changes to related statutes and clarifies that any erroneously disbursed funds to a county can be adjusted by withholding future payments.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Died In Committee (on 02/03/2026)

bill text


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