Sales Tax Diversion Study Committee; establish.

SB 2582 establishes a committee to study how Mississippi allocates sales tax revenue between the state Department of Revenue and local municipalities. The committee will review current practices, assess financial impacts on cities, and evaluate technology and oversight to develop recommendations for fairer revenue distribution. Composed of 11 members - including state officials, legislative leaders, and representatives from both large (over 50,000 residents) and small municipalities - the committee must report findings to the legislature by December 1, 2025. The Department of Revenue must provide staff support, and the committee will dissolve by January 1, 2026, unless extended.