Mississippi HB4060: Sales tax; exempt sales of lime for agricultural purposes, reduce rate on retail sales of fencing materials for containment of livestock.

What the bill says

An act to amend section 27-65-103, mississippi code of 1972, to exempt from sales taxation retail sales of lime used for agricultural purposes; to amend section 27-65-17, mississippi code of 1972, to provide that retail sales of fencing materials for the containment of livestock shall be taxed at the rate of 1.5% when made to commercial farmers; and for related purposes.

From the enrolled text, March 31, 2026:

AN ACT TO AMEND SECTION 27-65-103, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION RETAIL SALES OF LIME USED FOR AGRICULTURAL PURPOSES; TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT RETAIL SALES OF FENCING MATERIALS FOR THE CONTAINMENT OF LIVESTOCK SHALL BE TAXED AT THE RATE OF 1.5% WHEN MADE TO COMMERCIAL FARMERS; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-65-103, Mississippi Code of 1972, is amended as follows: 27-65-103. The exemptions from the provisions of this chapter which are of an agricultural nature or which are more properly classified as agricultural exemptions than any other exemption classification of this chapter shall be confined to those persons or property exempted by this section or by provisions of the Constitution of the United States or the State of Mississippi. No agricultural exemption as now provided by any other section shall be valid as against the tax herein levied. Any subsequent agricultural exemption from the tax levied hereunder shall be provided by amendment to this section. *HR26/R2576* H. B. No. 4060 ~ OFFICIAL ~ R3/5 26/HR26/R2576 PAGE 1 (BS\KW) No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972. The tax levied by this chapter shall not …

Read the full official text

Sponsors

• Pigott, Bill (R, 99) · primary sponsor

Latest actions

1. April 6, 2026: Approved by Governor
2. March 31, 2026: Enrolled Bill Signed
3. March 29, 2026: Conference Report Adopted
4. March 27, 2026: Conference Report Filed
5. March 24, 2026: Conferees Named Harkins,Whaley,Berry
6. March 23, 2026: Conferees Named Lamar,Steverson,Morgan
7. March 19, 2026: Decline to Concur/Invite Conf
8. March 18, 2026: Returned For Concurrence
9. March 17, 2026: Passed As Amended
10. March 17, 2026: Amended

Votes

• Conference Report Adopted (March 29, 2026): 113 yea, 2 nay, passed
• Conference Report Adopted (March 29, 2026): 36 yea, 14 nay, passed
• Passed As Amended (March 17, 2026): 52 yea, 0 nay, passed
• Passed (February 25, 2026): 115 yea, 1 nay, passed

Common questions

What is HB4060?

HB4060 is a bill in the Mississippi Legislature (2026 Regular Session): Sales tax; exempt sales of lime for agricultural purposes, reduce rate on retail sales of fencing materials for containment of livestock.

What does HB4060 do?

In its own words: An act to amend section 27-65-103, mississippi code of 1972, to exempt from sales taxation retail sales of lime used for agricultural purposes; to amend section 27-65-17, mississippi code of 1972, to provide that retail sales of fencing materials for the containment of livestock shall be taxed at the rate of 1.5% when made to commercial farmers; and for related purposes.

What is the status of HB4060?

Signed into law as of April 6, 2026. Latest action: Approved by Governor (April 6, 2026).

Who sponsored HB4060?

Pigott, Bill (R, 99).

Where is the official record for HB4060?

On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB4060.xml