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<!DOCTYPE HISTORY SYSTEM "../../dtds_xslts/history.dtd">
 
<HISTORY>
	<YEAR>2026</YEAR>
	<SESSION>Regular Session</SESSION>
	<SHORTTITLE>Sales tax; exempt certain agricultural and logging items.</SHORTTITLE>
	<LONGTITLE>AN ACT TO AMEND SECTIONS 27-65-17 AND 27-65-103, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM THE STATE SALES TAX RETAIL SALES OF CERTAIN AGRICULTURAL AND LOGGING ITEMS FORMERLY TAXED AT THE RATE OF 1.5%; TO EXEMPT FROM THE STATE SALES TAX RETAIL SALES OF LIVESTOCK FENCING MATERIALS AND AGRICULTURAL LIME, WHEN MADE TO COMMERCIAL FARMERS FOR AGRICULTURAL PURPOSES; TO DIRECT THE DEPARTMENT OF REVENUE TO ESTABLISH AN APPLICATION PROCESS FOR A COMMERCIAL FARMER'S PERMIT TO BE ISSUED; AND FOR RELATED PURPOSES.</LONGTITLE>
	<DATETIMELASTCHG>02/13/2026 at 14:38</DATETIMELASTCHG>
 
	<MEASURE>
		<MSR_HS>S</MSR_HS>
		<MSR_TYPE>B</MSR_TYPE>
		<MSR_NUM>2272</MSR_NUM>
		<FORMAT_MSRID>Senate Bill 2272</FORMAT_MSRID>
		<SHORT_MSRID>SB 2272</SHORT_MSRID>
		<OWNER>S</OWNER>
	</MEASURE>
 
	<BACKGROUND>
		<DISPOSITION>Active</DISPOSITION>
		<DEADLINE>Revenue</DEADLINE>
		<REVENUE>Yes</REVENUE>
		<VOTETYPE>Three/Fifths</VOTETYPE>
		<EFFECTIVEDATE>July 1, 2026</EFFECTIVEDATE>
	</BACKGROUND>
	<COMMITTEES>
		<HOUSE>
			<H_NAME>Ways and Means</H_NAME>
			<H_INCMTE>T</H_INCMTE>
			<H_LINK>../../House_cmtes/WM.xml</H_LINK>
		</HOUSE>
		<SENATE>
			<S_NAME>Finance</S_NAME>
			<S_INCMTE>F</S_INCMTE>
			<S_LINK>../../Senate_cmtes/FI.xml</S_LINK>
		</SENATE>
	</COMMITTEES>
	<AUTHORS>
		<PRINCIPAL>
			<P_NAME>Whaley</P_NAME>
			<P_LINK>../../Senate_authors/Whaley.xml</P_LINK>
		</PRINCIPAL>
		<ADDITIONAL>
			<CO_NAME>Berry</CO_NAME>
			<CO_LINK>../../Senate_authors/Berry.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>Rhodes</CO_NAME>
			<CO_LINK>../../Senate_authors/Rhodes.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>Tate</CO_NAME>
			<CO_LINK>../../Senate_authors/Tate.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>McMahan</CO_NAME>
			<CO_LINK>../../Senate_authors/McMahan.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>Chassaniol</CO_NAME>
			<CO_LINK>../../Senate_authors/Chassaniol.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>Younger</CO_NAME>
			<CO_LINK>../../Senate_authors/Younger.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>Ladner</CO_NAME>
			<CO_LINK>../../Senate_authors/Ladner.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>Taylor</CO_NAME>
			<CO_LINK>../../Senate_authors/Taylor.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>Seymour</CO_NAME>
			<CO_LINK>../../Senate_authors/Seymour.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>McLendon</CO_NAME>
			<CO_LINK>../../Senate_authors/McLendon.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>Suber</CO_NAME>
			<CO_LINK>../../Senate_authors/Suber.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>Carter</CO_NAME>
			<CO_LINK>../../Senate_authors/Carter.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>Michel</CO_NAME>
			<CO_LINK>../../Senate_authors/Michel.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>McCaughn</CO_NAME>
			<CO_LINK>../../Senate_authors/McCaughn.xml</CO_LINK>
	</ADDITIONAL>
		<ADDITIONAL>
			<CO_NAME>Blackwell</CO_NAME>
			<CO_LINK>../../Senate_authors/Blackwell.xml</CO_LINK>
	</ADDITIONAL>
	</AUTHORS>
	<CODESECTIONS>
		<AFFECT>A</AFFECT>
		<SECTION>027-0065-0017</SECTION>
		<SECTIONLINK>../../code_sections/027/00650017.xml</SECTIONLINK>
	</CODESECTIONS>
	<CODESECTIONS>
		<AFFECT>A</AFFECT>
		<SECTION>027-0065-0103</SECTION>
		<SECTIONLINK>../../code_sections/027/00650103.xml</SECTIONLINK>
	</CODESECTIONS>
	<ACTION>
		<ACT_NUMBER> 1</ACT_NUMBER>
		<ACT_DESC>01/14 (S) Referred To Finance</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 2</ACT_NUMBER>
		<ACT_DESC>01/22 (S) Title Suff Do Pass</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 3</ACT_NUMBER>
		<ACT_DESC>02/09 (S) Passed</ACT_DESC>
		<ACT_VOTE>../../../../2026/pdf/votes/senate/0350004.pdf</ACT_VOTE>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 4</ACT_NUMBER>
		<ACT_DESC>02/10 (S) Transmitted To House</ACT_DESC>
	</ACTION>
	<ACTION>
		<ACT_NUMBER> 5</ACT_NUMBER>
		<ACT_DESC>02/13 (H) Referred To Ways and Means</ACT_DESC>
	</ACTION>
	<DOCUMENTS>
		<CURRENT>
			<CURRENT_PDF>../../../../documents/2026/pdf/SB/2200-2299/SB2272PS.pdf</CURRENT_PDF>
			<CURRENT_PDF_DT>../../../../documents/2026/dt/SB/2200-2299/SB2272PS.pdf</CURRENT_PDF_DT>
			<CURRENT_OTHER>../../../../documents/2026/html/SB/2200-2299/SB2272PS.htm</CURRENT_OTHER>
		</CURRENT>
		<INTRO>
			<INTRO_PDF>../../../../documents/2026/pdf/SB/2200-2299/SB2272IN.pdf</INTRO_PDF>
			<INTRO_PDF_DT>../../../../documents/2026/dt/SB/2200-2299/SB2272IN.pdf</INTRO_PDF_DT>
			<INTRO_OTHER>../../../../documents/2026/html/SB/2200-2299/SB2272IN.htm</INTRO_OTHER>
		</INTRO>
		<PASSED>
			<PASSED_PDF>../../../../documents/2026/pdf/SB/2200-2299/SB2272PS.pdf</PASSED_PDF>
			<PASSED_PDF_DT>../../../../documents/2026/dt/SB/2200-2299/SB2272PS.pdf</PASSED_PDF_DT>
			<PASSED_OTHER>../../../../documents/2026/html/SB/2200-2299/SB2272PS.htm</PASSED_OTHER>
		</PASSED>
		<FISCALNOTE>
			<FISCALNOTEFLAG>N</FISCALNOTEFLAG>
			<FISCALNOTEPATH>../../../../documents/2026/pdf/fiscalnotes/SB2272.pdf</FISCALNOTEPATH>
		</FISCALNOTE>
	</DOCUMENTS>
</HISTORY>
