AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO DEAFBLIND COMMUNITY OF MISSISSIPPI; AND FOR RELATED PURPOSES.
Summary
House Bill 1014 amends Mississippi’s sales tax exemption statute, Section 27-65-111, to add the DeafBlind Community of Mississippi to the list of entities whose purchases of tangible personal property and services are exempt from sales tax. The bill is narrowly targeted and does not create a new general tax exemption category; instead, it inserts a specific nonprofit organization into an existing statute that already lists many named charities, service organizations, medical groups, and other entities eligible for exemption.
The bill also includes standard legislative provisions preserving the state’s ability to collect taxes, penalties, and related claims that accrued before the effective date. If enacted, the change would take effect on July 1, 2026, and would apply prospectively only. In practical terms, vendors selling qualifying goods or services to DeafBlind Community of Mississippi would no longer collect sales tax on those transactions, reducing operating costs for that organization and slightly narrowing the state sales tax base.
Impact
HB1014 would amend Mississippi Code Section 27-65-111, the state’s principal sales tax exemption list, by adding a new subsection for sales to DeafBlind Community of Mississippi. The legal effect is to exempt qualifying purchases of tangible personal property and services made to that organization from Mississippi sales tax, placing it alongside numerous other named nonprofits and public-interest entities already exempted in the statute. The bill does not alter the general sales tax rate or broader tax structure, but it does reduce taxable transactions by one additional organization-specific exemption.
Sentiment
The available context suggests the bill is likely to be viewed favorably and as a routine targeted tax exemption for a nonprofit serving a specific community. There are no recorded committee transcripts or votes indicating opposition, amendment debate, or divided sentiment. The bill’s narrow scope and charitable purpose suggest a generally supportive posture, especially given Mississippi’s existing practice of granting sales tax exemptions to named nonprofit and service organizations.
Contention
No specific points of contention are documented in the provided materials. Potential concerns, if raised, would likely center on the cumulative effect of adding another named exemption to an already lengthy exemption statute and the resulting reduction in sales tax revenue. Supporters would likely emphasize the public-service mission of DeafBlind Community of Mississippi and the consistency of the bill with existing nonprofit exemptions. However, the record provided does not show any formal opposition or disputed issues.