"Boyd Mason Act"; create.

HB 798, the "Boyd Mason Act," would create a sales tax exemption for Mississippi veterans with 100% service-connected disabilities and their families. It exempts purchases of goods and services from sales tax for veterans who are honorably discharged from U.S. Armed Forces or Mississippi National Guard and certified by the U.S. Department of Veterans Affairs as having a 100% permanent disability. The exemption also covers surviving spouses and authorized household members making purchases on behalf of the veteran. The bill would cap the total annual sales eligible for this exemption at a specific amount.