Bill > HB181

This bill amends Mississippi law to create a sales tax exemption for retail sales of certain electronic devices, educational software, textbooks, and other school-related supplies during the last weekend in July. Specifically, computers, printers and their supplies, and educational software will be exempt if the sales price of each item is $1,500 or less. This exemption will be in effect from 12:01 a.m. on the last Friday in July through 12:00 midnight the following Saturday. For the purposes of this exemption, a "computer" is defined as a central processing unit for personal use, along with any peripherals sold with it and any computer software installed at the time of purchase. Importantly, before this exemption can take effect, it must be authorized by the governing authorities of a municipality for sales within its corporate limits, or by the Board of Supervisors for sales occurring in the county outside of municipal limits. Furthermore, starting January 1, 2026, municipalities will have the option to suspend this exemption, as well as an existing exemption for clothing and school supplies under $100, by adopting a resolution and notifying the Department of Revenue at least 90 days in advance.

Budget and Finance

https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB0181.xml