SB 2266 Mississippi Senate · 2025 Regular Session

Sales tax; require DOR to publish list of agricultural items eligible for exemption or reduced rate.

SB 2266 requires Mississippi's Department of Revenue (DOR) to publish by August 1, 2025, a list of agricultural items eligible for sales tax exemptions or reduced rates under existing law. This directly affects commercial farmers who hold a commercial farmer permit and qualify for these tax benefits. The bill does not change current tax rates but mandates that the DOR make the existing exemption rules publicly accessible, improving transparency for farmers seeking reduced tax rates on qualifying farm equipment and supplies. The law passed in March 2025 and is now effective.

Bill status signed all 5 stages cleared

Introduction

Feb 2025

Committee Review

Mar 2025

Senate Passage

Feb 2025

House Passage

Mar 2025

Signed into Law

Mar 2025

Introduced Feb 6, 2025 Signed Mar 12, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

As Passed the upper → Current version · 1 edit

MINOR

The bill title was updated from 'As Passed the Senate' to 'As Sent to Governor', indicating the bill has completed its legislative journey and is now awaiting the Governor's signature. This is a procedural change reflecting the bill's current status rather than a substantive policy modification.

TECHNICAL

Updated bill status designation from 'As Passed the Senate' to 'As Sent to Governor' in the title and header, reflecting the bill's progression through the legislative process.

As Introduced → As Passed the upper · 12 edits

MAJOR

The bill was amended to add new sales tax exemptions and reduced tax rates for various industries including railroads, electric power associations, vending machine operators, disabled persons' equipment, modular home components, dairy producers, and oil/gas exploration. The technology-intensive enterprise definition was modified to remove specific manufacturing requirements and add wage and health care requirements. A new permit system was established for professional loggers to qualify for reduced tax rates on logging equipment.

Scope change

The bill's scope was expanded to include new tax categories for railroads, electric utilities, vending machines, disability equipment, modular homes, dairy operations, and oil/gas exploration, while modifying the definition of technology-intensive enterprises.

SCOPE

New sales tax exemption for railroad track materials when rates are regulated by state or federal commissions

One percent tax rate for electric power associations purchasing equipment for generating or distribution systems

Eight percent tax rate for wholesale food and drink sales to full-service vending machine operators

Same vehicle tax rate for disabled persons' equipment when installed on private carriers

Three percent tax rate for factory-built components of modular homes and panelized homes

Three and one-half percent tax rate for dairy producer facility repairs and improvements

Four and one-half percent tax rate for oil, gas and mineral resource exploration equipment

ELIGIBILITY

Technology-intensive enterprise definition changed to require 150% of state average wages and health care benefits for employees

New permit system established for professional loggers to qualify for reduced tax rates on logging equipment

Removed specific manufacturing requirements (plastics, chemicals, automobiles, etc.) from technology-intensive enterprise definition

DEFINITION

Added definition of 'dairy producer' as any person engaged in milk production for commercial use

REQUIREMENT

Added requirement for professional logger permit application including Sustainable Forestry Initiative certification

Floor votes · Senate Feb 5, 2025 · House Mar 6, 2025

How they voted

51–0

Passed

Total votes 51

Feb 5, 2025

D Democratic16

16 Yea

100% Yea

R Republican35

35 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 12, 2025

Signed into law

Approved by Governor

executive

Mar 6, 2025

Lower · Passed

Passed

lower

Mar 4, 2025

Lower · Passed

Title Suff Do Pass

lower

Feb 10, 2025

Committee

Referred To Agriculture;Ways and Means

lower

Feb 6, 2025

Introduced

Transmitted To House

upper

Feb 5, 2025

Upper · Passed

Passed

upper

Feb 4, 2025

Upper · Passed

Title Suff Do Pass

upper

Jan 20, 2025

Committee

Referred To Agriculture;Finance

upper

1 primary · 5 co-sponsors