Sales Tax Diversion Study Committee; create.

HB 898 creates a 15-member Sales Tax Diversion Study Committee to examine how Mississippi allocates sales tax revenue between the state Department of Revenue and local municipalities. The committee must review current practices, assess financial impacts on communities, analyze technology for accurate distribution, and evaluate oversight mechanisms. It will develop recommendations for legislative or administrative changes to be submitted to the 2027 Legislature by December 1, 2026. This directly affects municipalities (both large and small) and the state revenue agency, focusing on improving revenue allocation fairness. The committee will dissolve by January 1, 2027, unless extended.