2023 Legislation

ABC Enforcement           

HB 529 allows all law enforcement agencies to utilize any live scan equipment provided by the Mississippi Justice Information Center to ensure the most accurate collection of fingerprints for ABC liquor permit applicants.

HB 535 provides a revised definition of qualified resort areas under the Local Option Alcoholic Beverage Control Law.

ABC                                                   

HB 252 allows edibles submerged in alcohol to be sold at package stores. It also revises provisions regarding certain permits and distance restrictions.

HB 1140 allows manufacturers of alcohol products to share interest in wholesalers or distributors. 

Incentives                          ​​​​

HB 261 allows for an extension until December 31, 2028, of the income tax credit authorized under the Endow Mississippi Program.

HB 390 allows a taxpayer to elect to receive a rebate at any time after the certification of the credit for historic property.

HB 704 allows television production companies to receive a rebate for a televised series produced in the State of Mississippi.

HB 1671 revises existing tax credits and authorizes additional tax credits.

HB 1723 authorizes business contributions to certain organizations supporting food pantries or soup kitchens.

SB 2858 increases the amount of investment tax credits that may be allocated under the Mississippi Small Business Investment Company Act.

Income Tax         

Individual Income Tax

Corporate and Franchi​se Tax              

HB 1125 prohibits an individual income tax deduction for deductibles paid in association with gender transition procedures for persons under the age of 18.

HB 1169 revises the method of collecting delinquent tax from employees and public officers. Employees or public officers that have not paid their state income tax may elect to have 25% (instead of the full amount) of their wages, salary, or other compensation garnished or withheld until the full amount and/or penalty is paid in full.

HB 1561 revises the types of new enterprises eligible for tax exemption.

HB 1668 revises certain provisions regarding pass-through entities.

HB 1733 authorizes full expensing and immediate deduction for certain assets for tax years beginning after December 31, 2022.

SB 2696 allows income tax credit for qualified adoption expenses, increasing the amount for dependent children residing in Mississippi. It also removes the requirement to adopt through Child Protective Services.

Local Governments

HB 388 clarifies the definition of “claimant local government”, “local government”, and “member organizations” and revises local government entities that may collect debt by a setoff against a debtor’s refund.

HB 1168 amends Miss. Code Ann. Section 27-65-241 to remedy noncompliance in the event a municipality fails to comply with audit requirements.

HB 1667 authorizes a tax on restaurants and hotels and motels in the city of Florence.

HB 1792 revises the definitions of the terms “hotel” and “motel” under the city of Starkville motel-hotel tax law.

HB 1807 authorizes tourism tax on hotels, motels, and Airbnb’s in the city of Eupora.

SB 2004 authorizes the governing authorities in the town of Duck Hill to levy tourism
tax.

SB 2152 authorizes governing authorities to levy parks and recreation tax on restaurants in the city of Byram.

SB 2519 authorizes tourism tax on restaurants, hotels, and motels in the town of Monticello.

SB 3143 authorizes the city of Lucedale to levy tax on sales of restaurants in the city limits.

SB 3145 authorizes George County to impose a tax on the sales of hotels and motels within the county. It also imposes a tax on the sales of restaurants within the county.

​​​​Medical Cannabis

HB 249 extends the repealer dates to certain state laws for the Department of Health and Revenue in connection with the Mississippi Medical Cannabis Act.

HB 540 extends the repeal date to June 30, 2026, excluding DOR from the Public Procurement Review Board oversight for contractual services related to the Medical Cannabis Act.

HB 1158 provides amendments for multiple Mississippi Codes relevant to the Mississippi Medical Cannabis Act.

Motor Vehicle   and Titles      

HB 1003 creates a pathway for Mississippi Fully Autonomous Vehicles Enabling Act (MS FAVE). It further states that DOR will provide a title and registration for fully autonomous vehicles without a human driver on public roads in Mississippi.

HB 1136 allows for the issuance of distinctive motor vehicle license tags in support of schools and organizations outlined in the bill.

HB 1170 authorizes the Department of Revenue to issue electronic liens and titles for motor vehicles and manufactured homes.

SB 2187 revises provisions regarding disability rating and persons eligible for disabled veterans license plates.

SB 2841 authorizes the purchase of a blackout tag as a standard license plate effective January 1, 2024.

Property                                         

HB 1025 authorizes the airport authority to dispose of property with a fair market value of zero, provided that no official or employee may have economic benefit from the disposal of the personal property.

SB 2164 allows real property owned by school districts to be sold for development.

SB 2698 extends the time for partial exemption and fee-in-lieu of ad valorem tax agreement for certain renewable energy projects.

SB 2700 provides full exemption of ad valorem tax for unremarried surviving spouse of a U.S. military member killed on active duty or training.

Sales/Use Tax                          

HB 549 provides an exemption from sales tax for sales of personal property if the property is shipped, transported, or exported from this state and first used in another state.

HB 1020 allows for 9% of the total sales tax revenue collected to be deposited into the Capital Improvement District Project Funds beginning August 15, 2023.

HB 1734 allows an income tax credit for any employer that provides payment for employee dependent childcare.

SB 2011 exempts casual sales tax on motor vehicle transfers to and from trusts, corporations, partnerships, and limited liability companies.

SB 2018 removes sales tax on wholesale sales of beer.

SB 2449 exempts sales tax on software provided as a service, accessed remotely by the customer, and hosted on a server outside the State of Mississippi.

SB 2842 revises provisions regarding special infrastructure assistance funds for municipalities and counties.

SB 2862 exempts sales and use tax for sales of coins, currency, and bullion.

Severance Taxes

HB 383 extends the repeal date for temporarily reduced rates for the levy and assessments of severance taxes on initial oil and natural gas produced from certain drilled and recompletion wells to July 1, 2028.

Brandon (hotels & motels)

Brandon (restaurants & bars)

Washington County (reenact & extend)