Mississippi SB2272: Sales tax; exempt certain agricultural and logging items.

What the bill says

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.

From the engrossed text:

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. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-65-17, Mississippi Code of 1972, is amended as follows: 27-65-17. (1) (a) Except as otherwise provided in this section, upon every person engaging or continuing within this state in the business of selling any tangible personal property whatsoever there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross proceeds of the retail sales of the business. (b) * * * [Deleted.] (c) * * * [Deleted.] (d) Except as otherwise provided in subsection (3) of this section, retail sales of aircraft, automobiles, trucks, *SS36/R73.1* S. B. No. 2272 ~ OFFICIAL ~ R3/5 26/SS36/R73.1 PAGE 1 (icj\kr) truck-tractors, semitrailers and manufactured or mobile homes shall be taxed at the rate of three percent (3%). (e) Sales of …

Read the full official text

Sponsors

• Whaley, Neil S. (R, 10) · primary sponsor
• Berry, Andy (R, 35)
• Rhodes, Brian (R, 36)
• Tate, Jeff (R, 33)
• McMahan, Chad (R, 6)
• Chassaniol, Lydia Graves (R, 14)
• Younger, Charles (R, 17)
• Ladner, Philman A. (R, 46)
• Taylor, Lane (R, 18)
• Seymour, Joseph M. (R, 47)
• McLendon, Michael (R, 1)
• Suber, Benjamin (R, 8)

Latest actions

1. March 28, 2026: Died In Conference
2. March 25, 2026: Conferees Named Lamar,Steverson,Morgan
3. March 24, 2026: Conferees Named Harkins,Whaley,Berry
4. March 19, 2026: Decline to Concur/Invite Conf
5. March 18, 2026: Returned For Concurrence
6. March 17, 2026: Passed As Amended
7. March 17, 2026: Amended
8. March 16, 2026: Title Suff Do Pass As Amended
9. February 13, 2026: Referred To Ways and Means
10. February 10, 2026: Transmitted To House

Votes

• Passed As Amended (March 17, 2026): 122 yea, 0 nay, passed
• Passed (February 9, 2026): 50 yea, 1 nay, passed

Common questions

What is SB2272?

SB2272 is a bill in the Mississippi Legislature (2026 Regular Session): Sales tax; exempt certain agricultural and logging items.

What does SB2272 do?

In its own words: 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.

What is the status of SB2272?

Failed as of March 28, 2026. Latest action: Died In Conference (March 28, 2026).

Who sponsored SB2272?

Whaley, Neil S. (R, 10), with 11 co-sponsors.

Where is the official record for SB2272?

On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB2272.xml