Sales tax; create diversion to counties.

SB 2271 would increase the percentage of sales tax revenue counties receive from business activities outside municipal boundaries, changing the allocation from 18% to 18.5% of sales tax revenue collected on such activities. This directly affects Mississippi counties, particularly those without incorporated municipalities, by redirecting more funds to county treasuries for local projects like road and bridge maintenance. The bill amends existing tax distribution rules to adjust these percentages for county funding, while maintaining separate allocations for municipalities and state institutions. It does not change current tax rates or create new revenue streams.