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Bill > HB1145
MS HB1145
MS HB1145Sales tax; exempt sales of tangible personal property and services to the Mississippi Aquarium in Gulfport.
summary
Introduced
01/19/2026
01/19/2026
In Committee
01/19/2026
01/19/2026
Crossed Over
Passed
Dead
02/25/2026
02/25/2026
Introduced Session
2026 Regular Session
Bill Summary
An Act To Amend Section 27-65-111, Mississippi Code Of 1972, To Exempt From Sales Taxation Sales Of Tangible Personal Property Or Services To The Mississippi Aquarium In Gulfport, Mississippi; And For Related Purposes.
AI Summary
This bill amends Mississippi law to exempt sales of tangible personal property and services to the Mississippi Aquarium in Gulfport from state sales tax. This exemption is added to a list of existing sales tax exemptions found in Section 27-65-111 of the Mississippi Code of 1972, which details various entities and transactions that are not subject to sales tax, such as sales to hospitals, newspapers, and certain charitable organizations. The bill specifies that this exemption will take effect on July 1, 2026, and clarifies that it does not affect any taxes due or accrued before that date.
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/HB1145.xml |
| BillText | https://billstatus.ls.state.ms.us/documents/2026/html/HB/1100-1199/HB1145IN.htm |
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