AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES, INCLUDING UTILITIES, TO BEAUVOIR, THE JEFFERSON DAVIS HOME AND PRESIDENTIAL LIBRARY, FROM THE STATE SALES TAX; AND FOR RELATED PURPOSES.
SB 3113 amends Mississippi’s sales tax exemption statute, Section 27-65-111, to add a new exemption for sales of tangible personal property and services, including utilities, to Beauvoir, the Jefferson Davis Home and Presidential Library. In practical terms, the bill would treat purchases made by that historic site and museum-like institution as exempt from the state sales tax, beginning July 1, 2026.
The bill does not create a new tax category or alter the general sales tax rate; instead, it expands the list of specific entities and transactions already carved out from Mississippi sales tax law. Because Section 27-65-111 is the state’s main catalog of sales tax exemptions, the amendment would place Beauvoir alongside numerous nonprofit, charitable, educational, medical, cultural, and special-purpose organizations that already receive exemptions.
The bill would directly amend Mississippi Code Section 27-65-111 by adding Beauvoir, the Jefferson Davis Home and Presidential Library, to the enumerated list of exempt recipients. As a result, vendors selling taxable goods, services, and utilities to Beauvoir would no longer collect state sales tax on those transactions, reducing operating costs for the institution and reducing state sales tax revenue by the amount of exempt purchases. The change applies only to the state sales tax under Chapter 65 and does not affect other taxes unless separately provided by law.
Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the measure appears to be a narrow, targeted exemption with no documented opposition in the available record. The caption and structure suggest a routine tax policy adjustment focused on a single institution rather than a broader tax overhaul. The overall tone is therefore neutral to favorable toward the beneficiary organization, with the likely legislative rationale being support for preservation, operations, or public access at Beauvoir.
The main point of potential contention is the creation of a special tax preference for a single named institution, which can raise questions about fairness, precedent, and revenue loss compared with broader, category-based exemptions. Supporters would likely emphasize Beauvoir’s historical and cultural significance and the operational burden of sales tax on utilities and supplies, while critics could argue that the exemption is too narrow or that similar institutions should be treated uniformly through a general exemption framework. No specific objections, amendments, or recorded vote splits are included in the provided materials.