AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION THE RETAIL SALES OF CERTAIN ELECTRONIC DEVICES, EDUCATIONAL SOFTWARE, TEXTBOOKS AND OTHER SCHOOL-RELATED SUPPLIES DURING THE LAST WEEKEND IN JULY; TO PROVIDE THAT BEFORE SUCH EXEMPTION MAY TAKE EFFECT IT MUST FIRST BE AUTHORIZED BY THE GOVERNING AUTHORITIES OF A MUNICIPALITY FOR RETAIL SALES OCCURRING WITHIN THE CORPORATE LIMITS OF THE MUNICIPALITY, OR BOARD OF SUPERVISORS OF A COUNTY FOR RETAIL SALES OCCURRING IN THE COUNTY OUTSIDE THE CORPORATE LIMITS OF A MUNICIPALITY; AND FOR RELATED PURPOSES.

Statutes affected:
As Introduced: 27-65-111