SB 2955 — Sales tax; exempt sales of tangible personal property or services to the Junior League of Jackson.

SB2955 (As SentPassed tothe Governor)Senate) - 2019 Regular Session MISSISSIPPI LEGISLATURE Regular Session To:

Senator(s) Michel, Moran, Massey, Watson,Watson Gollott, Carter, Blackwell, Doty, Parks, Hill, Younger Senate Bill 2955 (As SentPassed tothe Governor)Senate) AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY OR SERVICES TO THE JUNIOR LEAGUE OF JACKSON;

TO EXEMPT FROM SALES TAXATION THE RETAIL SALES OF CERTAIN SCHOOL SUPPLIES DURING A PERIOD BEGINNING AT 12:01 A.M.

ON THE LAST FRIDAY IN JULY AND ENDING AT 12:00 MIDNIGHT THE FOLLOWING SATURDAY;

TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO THE MISSISSIPPI'S TOUGHEST KIDS FOUNDATION FOR USE SOLELY IN THE CONSTRUCTION, FURNISHING AND EQUIPPING OF BUILDINGS AND RELATED FACILITIES AND INFRASTRUCTURE AT CAMP KAMASSA IN COPIAH COUNTY, MISSISSIPPI;

TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO MS GULF COAST BUDDY SPORTS, INC.;

TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO BILOXI LIONS, INC.;

TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO LIONS SIGHT FOUNDATION OF MISSISSIPPI, INC.;

TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY AND SERVICES TO THE GOLDRING/WOLDENBERG INSTITUTE OF SOUTHERN JEWISH LIFE (ISJL);

                   (u)  Sales of tangible personal property or services to the National Multiple Sclerosis Society, Mississippi Chapter.

          (bb)  (i)  Retail sales of an article of clothing or footwear designed to be worn on or about the human body and retail sales of school supplies if the sales price of the article of clothing or footwear or school supply is less than One Hundred Dollars ($100.00) and the sale takes place during a period beginning at 12:01 a.m.

                                 * * *(i)1. (i)  Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, * * *backpackswatches, backpacks, briefcases, garment bags and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing;

                                 * * *(ii)2. (ii)  The rental of clothing or footwear;

and                                  * * *(iii)3. (iii)  Skis, swim fins, roller blades, skates and similar items worn on the foot.

                  (ii) From Forand purposesafter January 1, 2010, the governing authorities of a municipality, for retail sales occurring within the corporate limits of the municipality, may suspend the application of the exemption provided for in this paragraph (bb),(bb) "schoolby supplies"adoption meansof itemsa resolution to that areeffect commonlystating usedthe bydate aupon studentwhich inthe asuspension courseshall take effect.  A certified copy of study. the Theresolution followingshall isbe anfurnished all-inclusiveto list:the Department of Revenue at least ninety (90) days prior to the date upon which the municipality desires such suspension to take effect.

                   1.  Backpacks;

                   2.  Binder pockets;

                   3.  Binders;

                   4.  Blackboard chalk;

                   5.  Book bags;

                   6.  Calculators;

                   7.  Cellophane tape;

                   8.  Clays and glazes;

                   9.  Compasses;

                   10.  Composition books;

                   11.  Crayons;

                   12.  Dictionaries and thesauruses;

                   13.  Dividers;

                   14.  Erasers;

                   15.  Folders:  expandable, pocket, plastic and manila;

                   16.  Glue, paste and paste sticks;

                   17.  Highlighters;

                   18.  Index card boxes;

                   19.  Index cards;

                   20.  Legal pads;

                   21.  Lunch boxes;

                   22.  Markers;

                   23.  Notebooks;

                   24.  Paintbrushes for artwork;

                   25.  Paints:  acrylic, tempera and oil;