Mississippi Senate Bill 2804

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Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: Introduced on January 20 2025 - 25% progression
Action: 2025-01-20 - Referred To Finance
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Amend Section 27-65-17, Mississippi Code Of 1972, To Provide That Retail Sales Of Fencing Materials For The Containment Of Livestock, Trailers For The Transportation Of Livestock, And Parts And Labor Used To Maintain Or Repair Such Fences Or Trailers Shall Be Taxed At The Rate Of 1.5% When Made To Commercial Farmers For Agricultural Purposes; To Define "commercial Farmer" As A Person, Corporation, Limited Liability Company Or Other Entity, Or An Agent Thereof, Who Possesses A Commercial Farmer's Permit Issued By The Department Of Revenue And Who Presents The Permit To The Seller At The Time Of Purchase; And For Related Purposes.

Sales tax; 1.5% rate for retail sales of livestock fencing and trailers to commercial farmers for agricultural purposes.

Sen. Andy Berry [R]	Sen. Brian Rhodes [R]	Sen. Neil Whaley [R]	Sen. Charles Younger [R]
Sen. Albert Butler [D]

Date	Chamber	Action
2025-01-20	Senate	Referred To Finance

Chapter	Article	Section	Citation Type	Statute Text
27	65	17	Amended Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2025/pdf/history/SB/SB2804.xml
Text	https://billstatus.ls.state.ms.us/documents/2025/html/SB/2800-2899/SB2804IN.htm