Boyd Mason Act; create sales tax exemption for veterans having 100% permanent service-connected disability.

HB 870, the Boyd Mason Act, exempts Mississippi veterans with a 100% permanent service-connected disability (certified by the U.S. Department of Veterans Affairs) and their surviving spouses from paying sales tax on goods and services. It also allows a spouse or household member to make tax-free purchases on the veteran’s behalf when the veteran is not present. The exemption applies to a limited annual amount of purchases. This bill directly affects eligible veterans, their surviving spouses, and authorized household members making purchases for the veteran’s benefit.