Bill > HB1386

This bill amends Mississippi Code Section 27-67-35 to allow municipalities to use funds from a special fund, which is comprised of use tax revenue distributions, for the repair, maintenance, and/or reconstruction of sidewalks, in addition to existing authorized uses like roads, streets, bridges, and water and sewer infrastructure. The use tax is a tax imposed on the use or consumption of tangible personal property in Mississippi when sales tax has not been paid. This change expands the eligible infrastructure projects that municipalities can fund with these specific revenue streams, aiming to improve local infrastructure beyond just roads and bridges.

Budget and Finance

https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1386.xml