Taxes; increase certain and use revenue to provide assistance to hospitals for uncompensated medical care services.

HB 145 increases sales taxes on firearms, ammunition, archery equipment, motorcycles, ATVs, jet skis, and alcoholic beverages, and raises excise taxes on tobacco products like cigarettes. The new tax revenue must be deposited into a dedicated "Mississippi Hospitals Uncompensated Care Assistance Fund" administered by the Department of Health. This fund will directly provide financial assistance to Mississippi hospitals covering the costs of medical care they provide to patients who cannot pay (uncompensated care). The bill ensures these specific tax increases fund only hospital care support, with no diversion of funds to other state uses.