Mississippi 2026 Regular Session

Mississippi Senate Bill SB3190

Introduced
2/23/26  
Refer
2/23/26  

Caption

AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION RETAIL SALES OF FIREARM SAFES; AND FOR RELATED PURPOSES.

Impact

If enacted, the bill would adjust Mississippi's tax regulations, lowering the cost of purchasing firearm safes by removing sales tax on these items. This legislative change is likely to incentivize more residents to invest in secure firearm storage, which proponents argue can enhance safety in homes, especially those with children. By encouraging the use of firearm safes, the bill aims to reduce the risk of accidental discharges, theft, and unauthorized access to firearms.

Summary

Senate Bill 3190 proposes an amendment to Section 27-65-111 of the Mississippi Code, introducing a sales tax exemption for retail sales of firearm safes. The bill defines a 'firearm safe' as a secure locking container designed for the storage of firearms. This proposed legislation emphasizes the importance of gun safety and secure storage methods in relation to firearms, aligning with broader national discussions about responsible gun ownership.

Contention

While the bill enjoys support from various gun rights advocates and organizations that prioritize firearm safety, it may not be without controversy. Critics may argue that tax exemptions for firearm-related products could set a precedent for further exemptions that may impact state revenue. Furthermore, opponents might raise concerns about the implications of promoting firearm ownership without accompanying measures to enhance gun safety, voicing fears that such legislation may undermine broader efforts to address gun violence.

Companion Bills

No companion bills found.

Previously Filed As

MS HB48

Sales tax; exempt retail sales of certain food.

MS HB744

Sales tax; exempt sales of tangible personal property and services to DeafBlind Community of Mississippi.

MS HB52

Sales tax; exempt on retail sales of certain electronic devices.

MS SB2993

Sales tax; exempt retail sales to certain rural 501(c)(3) organizations.

MS HB304

Sales tax; exempt certain retail sales of electronic devices/educational software and sales of feminine hygiene products.

MS SB3127

Sales tax; exempt sales of baby formula and baby diapers.

MS HB248

Sales tax; revise exemption for sales of food to certain charitable organizations.

MS SB2810

Sales tax; exempt retail sales of groceries on Saturday or Sunday before Thanksgiving.

MS SB3000

Sales tax; exempt sales of water for agricultural purposes.

MS SB3001

Sales tax; exempt retail sales of groceries, and adjust distribution to avoid impact on municipalities.

Similar Bills

No similar bills found.