Mississippi 2026 Regular Session

Mississippi House Bill HB53

Introduced
1/7/26  
Refer
1/7/26  

Caption

Sales tax; create diversion to counties.

Impact

The implementation of HB 53 is expected to have a significant impact on local governance and funding mechanisms for infrastructure projects. By funneling sales tax revenue directly to counties from businesses operating outside municipality boundaries, the bill provides counties with an essential revenue source that may not have been adequately funded before. This could lead to improvements in rural infrastructure and contribute to enhanced local economic development. The bill emphasizes the importance of maintaining road networks which are vital for connectivity and commerce, particularly in less densely populated areas.

Summary

House Bill 53 seeks to amend Section 27-65-75 of the Mississippi Code to ensure that a portion of the state sales tax revenue collected from business activities occurring in the unincorporated areas of counties is allocated directly to those counties. Specifically, it puts forth that the collected sales tax revenues from business activities outside municipal limits shall be paid to the counties and utilized primarily for the repair, maintenance, and reconstruction of roads, streets, and bridges. This initiative aims to provide counties with additional financial resources to address infrastructure needs that are critical for ongoing economic activity and safety in their regions.

Contention

While HB 53 presents opportunities for improved county funding, it may also incite discussions around the equitable distribution of state revenue. Critics may argue that reallocating state tax revenue from municipalities to counties diminishes funds available for urban infrastructure projects. The balance between serving urban versus rural needs could become a focal point in legislative discussions, particularly regarding the overall impact on state revenue allocation and local fiscal health. As counties receive these funds, there may be concerns regarding accountability and how effectively these funds will be utilized for their intended infrastructure purposes.

Companion Bills

No companion bills found.

Previously Filed As

MS HB612

Sales tax; create diversion to counties.

MS HB929

Sales tax; create diversion to counties.

MS SB2560

Sales tax; create diversion to counties.

MS HB95

Sales tax; create diversion to the Pearl River Valley Water Supply District.

MS HB1265

Sales Tax Diversion Study Committee; create.

MS HB734

Sales tax; reduce rate on retail sales of certain food.

MS SB3095

Tax; cut income and grocery taxes, increase fuel excise tax, and adjust distribution of certain fuel and sales taxes.

MS SB3001

Sales tax; exempt retail sales of groceries, and adjust distribution to avoid impact on municipalities.

MS SB2332

Law enforcement pursuits; require municipalities and counties to develop policies regarding.

MS SB2551

Sales tax revenue; divert 2% from activities at Coast Coliseum and State Fairgrounds for repairs to those entities.

Similar Bills

AZ HB2304

Appropriations; transportation projects

AZ HB2304

Appropriations; highway and road projects

TX SB2021

Relating to the interconnection and integration of distributed energy resources.

CA SB913

Resource adequacy: aggregated distributed capacity resources.

CA AB1975

Electrical corporations: distribution grid utilization metric.

NV SB379

Revises provisions relating to commerce. (BDR 55-336)

IN SB0518

School property taxes.

NJ S641

Requires electric public utilities to submit to BPU and implement integrated distribution plans.