Bill > SB2191

This bill amends existing law to revise the purposes for which special fund monies from use tax revenue distributions to municipalities may be expended, specifically by allowing these funds to be used for the acquisition, construction, and rehabilitation of buildings, and for the construction or maintenance of public buildings or other structures that are not integral to the system of roads and bridges, which was previously prohibited. The bill also clarifies that these funds can be used for sidewalks and for water and sewer infrastructure improvements, including storm water and drainage. The use tax is a tax imposed on the use, storage, or consumption of tangible personal property in Mississippi that was purchased outside the state and on which sales tax was not paid. These funds are distributed to municipalities and counties for infrastructure projects and other specified purposes, with certain restrictions on their use, such as not being used for salaries or general administrative costs.

Budget and Finance

https://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB2191.xml