Sales Tax Diversion Study Committee; establish.

SB 2407 establishes a committee to examine 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, analyze technology for accurate distribution, and evaluate oversight mechanisms. Composed of 11 members including state officials, municipal representatives, and business leaders, it must submit recommendations to the legislature by December 1, 2026. The bill creates a study body with no immediate policy changes, focusing solely on gathering data and developing potential reforms.