HB 970 Mississippi House · 2025 Regular Session

Sales tax; extend repealer on exemption of certain sales to Toughest Kids Foundation for Camp Kamassa in Copiah County.

HB 970 extends the expiration date of a sales tax exemption for the Mississippi's Toughest Kids Foundation, allowing it to continue purchasing tangible personal property and services tax-free for Camp Kamassa in Copiah County. The bill specifically amends Section 27-65-111 to prolong the exemption period for construction, furnishing, and equipping the camp’s buildings and infrastructure. This directly affects the Toughest Kids Foundation and its operations at Camp Kamassa, ensuring continued tax savings for these essential facility improvements. The change modifies an existing exemption that was scheduled to expire, with no new exemptions created.

Issues: ✓ Budget & Taxes

Sub-Topics: Procurement Sales Tax Tax Incentives

Bill status signed all 5 stages cleared

Introduction

Feb 2025

Committee Review

Mar 2025

House Passage

Feb 2025

Senate Passage

Mar 2025

Signed into Law

Mar 2025

Introduced Feb 12, 2025 Signed Mar 18, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

As Passed the lower → Current version · 1 edit

MINOR

The bill title was updated to reflect its current status as sent to the Governor, indicating it has passed the House and is now awaiting final approval. No substantive policy changes, scope modifications, or legislative content alterations were made to the bill text itself.

TECHNICAL

Bill status designation changed from 'As Passed the House' to 'As Sent to Governor', reflecting procedural progress rather than policy change.

As Introduced → As Passed the lower · 8 edits

MODERATE

This bill amends Mississippi's sales tax exemption statute to add numerous new categories of tax-exempt purchases for various nonprofit organizations, charitable groups, and specific facilities. The primary purpose is to expand tax relief for a wide range of charitable and educational entities while maintaining existing exemptions for hospitals, schools, and medical supplies. Most notably, it adds a specific exemption for the Mississippi's Toughest Kids Foundation to support construction at Camp Kamassa, with a repeal date of July 1, 2028.

Scope change

The bill significantly expands the scope of tax-exempt sales by adding approximately 30 new categories of eligible organizations and items, including specific support for youth organizations, museums, zoos, disaster relief, and charitable food programs.

ELIGIBILITY

Added tax exemptions for numerous new organizations including the Mississippi's Toughest Kids Foundation, various museums, zoos, Boys & Girls Clubs, YMCA/YWCA, and numerous other charitable and educational entities.

Added exemptions for specific items including firearms and hunting supplies during designated Second Amendment Weekend, coins and bullion for collectors, and nonperishable food for food banks.

Added exemptions for durable medical equipment and hearing aids when prescribed by licensed professionals for patient treatment.

Added exemptions for sales to domestic violence shelters, the United Way of the Pine Belt Region, and various other charitable organizations.

Added exemptions for sales of food and merchandise at events held for religious or charitable purposes at agricultural facilities.

Added exemptions for sales to the University of Mississippi Medical Center Research Development Foundation and Keep Mississippi Beautiful, Inc.

TIMELINE

Extended the repeal date for the Mississippi's Toughest Kids Foundation sales tax exemption from its original date to July 1, 2028.

DEFINITION

Added detailed definitions for 'bullion' and 'coin or currency' to clarify what items qualify for tax exemption when sold based on intrinsic value rather than face value.

Floor votes · Senate Mar 10, 2025 · House Feb 11, 2025

How they voted

50–0

Passed · 1 other

Total votes 51

Mar 10, 2025

D Democratic16

15 Yea 1

93% Yea

R Republican35

35 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 18, 2025

Signed into law

Approved by Governor

executive

Mar 10, 2025

Upper · Passed

Passed

upper

Mar 4, 2025

Upper · Passed

Title Suff Do Pass

upper

Feb 17, 2025

Committee

Referred To Finance

upper

Feb 12, 2025

Introduced

Transmitted To Senate

lower

Feb 11, 2025

Lower · Passed

Passed

lower

Jan 28, 2025

Lower · Passed

Title Suff Do Pass

lower

Jan 17, 2025

Committee

Referred To Ways and Means

lower

1 primary · 0 co-sponsors