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Bill > HB1145


MS HB1145

MS HB1145
Sales tax; exempt sales of tangible personal property and services to the Mississippi Aquarium in Gulfport.


summary

Introduced
01/19/2026
In Committee
01/19/2026
Crossed Over
Passed
Dead
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)

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