Bill
Bill > HB870
MS HB870
MS HB870Boyd Mason Act; create sales tax exemption for veterans having 100% permanent service-connected disability.
summary
Introduced
01/16/2026
01/16/2026
In Committee
01/16/2026
01/16/2026
Crossed Over
Passed
Dead
02/25/2026
02/25/2026
Introduced Session
2026 Regular Session
Bill Summary
An Act To Create The Boyd Mason Act; To Amend Section 27-65-111, Mississippi Code Of 1972, To Exempt From Sales Taxation Sales Of Tangible Personal Property Or Services To Individuals Who Are Residents Of Mississippi And Have Been Honorably Discharged From Active Service In Any Branch Of The Armed Forces Of The United States Or The Mississippi National Guard And Have Been Certified By The United States Department Of Veterans Affairs Or Its Successor As Having 100% Permanent Service-connected Disability, Sales To The Surviving Spouse Of Such An Individual And Sales For The Benefit Of Such An Individual Made To A Spouse Of The Individual Or To A Member Of The Household In Which The Individual Resides And Who Is Authorized To Make Purchases On The Individual's Behalf, When Such Individual Is Not Present At The Sale; To Limit The Amount Of Annual Sales To Which The Exemption May Apply; And For Related Purposes.
AI Summary
This bill, known as the Boyd Mason Act, creates a sales tax exemption for certain disabled veterans and their surviving spouses in Mississippi. Specifically, it exempts sales of tangible personal property or services to Mississippi residents who have an honorable discharge from the U.S. Armed Forces or Mississippi National Guard and are certified by the U.S. Department of Veterans Affairs (VA) as having a 100% permanent service-connected disability. The exemption also extends to the surviving spouse of such a veteran, provided they have not remarried, and to purchases made on behalf of the disabled veteran by their spouse or a household member if the veteran is not present. However, this exemption is capped annually at $25,000 for living disabled veterans and $1,000 for unremarried surviving spouses, and individuals must present an exemption card issued by the Department of Revenue to utilize it. The bill also clarifies that this exemption does not affect taxes due before its effective date of July 1, 2026.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Died In Committee (on 02/25/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB0870.xml |
| BillText | https://billstatus.ls.state.ms.us/documents/2026/html/HB/0800-0899/HB0870IN.htm |
Loading...