Bill

Bill > HB1989


MS HB1989

MS HB1989
Sales tax; exempt sales of utilities to certain nonprofit organizations.


summary

Introduced
02/17/2026
In Committee
02/17/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act To Amend Section 27-65-107, Mississippi Code Of 1972, To Exempt From Sales Taxation Sales To Certain Nonprofit Organizations Of Utilities That Are Utilized On Property That Is Primarily Used For Agricultural Exhibits, Livestock Shows, Carnival Rides, Horse Racing And Various Types Of Other Entertainment; And For Related Purposes.

AI Summary

This bill amends Mississippi law to exempt certain nonprofit organizations from paying sales tax on utilities like electricity, natural gas, and water. Specifically, these exemptions will apply to nonprofit organizations that are recognized as tax-exempt by the federal government under Section 501(c)(3) of the Internal Revenue Code, provided that the utilities are used on property primarily dedicated to agricultural exhibits, livestock shows, carnival rides, horse racing, or other forms of entertainment. This change aims to support organizations involved in these types of public events and activities by reducing their operating costs. The bill will become effective on July 1, 2026.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred To Ways and Means (on 02/17/2026)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...