Mississippi 2026 Regular Session

Mississippi Senate Bill SB3190

Introduced
2/23/26  
Refer
2/23/26  

Caption

Sales tax; exempt retail sales of firearm safes.

Impact

If enacted, the bill would adjust Mississippi's tax regulations, lowering the cost of purchasing firearm safes by removing sales tax on these items. This legislative change is likely to incentivize more residents to invest in secure firearm storage, which proponents argue can enhance safety in homes, especially those with children. By encouraging the use of firearm safes, the bill aims to reduce the risk of accidental discharges, theft, and unauthorized access to firearms.

Summary

Senate Bill 3190 proposes an amendment to Section 27-65-111 of the Mississippi Code, introducing a sales tax exemption for retail sales of firearm safes. The bill defines a 'firearm safe' as a secure locking container designed for the storage of firearms. This proposed legislation emphasizes the importance of gun safety and secure storage methods in relation to firearms, aligning with broader national discussions about responsible gun ownership.

Contention

While the bill enjoys support from various gun rights advocates and organizations that prioritize firearm safety, it may not be without controversy. Critics may argue that tax exemptions for firearm-related products could set a precedent for further exemptions that may impact state revenue. Furthermore, opponents might raise concerns about the implications of promoting firearm ownership without accompanying measures to enhance gun safety, voicing fears that such legislation may undermine broader efforts to address gun violence.

Companion Bills

No companion bills found.

Previously Filed As

MS HB48

Sales tax; exempt retail sales of certain food.

MS HB52

Sales tax; exempt on retail sales of certain electronic devices.

MS SB2993

Sales tax; exempt retail sales to certain rural 501(c)(3) organizations.

MS SB2810

Sales tax; exempt retail sales of groceries on Saturday or Sunday before Thanksgiving.

MS HB304

Sales tax; exempt certain retail sales of electronic devices/educational software and sales of feminine hygiene products.

MS SB2811

Sales tax; exempt sales of groceries.

MS HB248

Sales tax; revise exemption for sales of food to certain charitable organizations.

MS HB1657

Sales tax; exempt.

MS SB2990

Sales tax; exempt retail sales to honorably discharged veterans with service-connected, total disabilities.

MS HB1024

Sales tax; phase out on retail sales of certain food.

Similar Bills

No similar bills found.