House Bill 1691

AN ACT TO CREATE A NEW CODE SECTION TO PROVIDE FOR DEFINITIONS OF TERMS ASSOCIATED WITH IMPOSING AN ADDITIONAL SALES TAX ON SOFT DRINKS; TO AMEND SECTION 27-65-17, MISSISSIPPI CODE OF 1972, TO IMPOSE AN ADDITIONAL SALES TAX ON RETAIL SALES OF SOFT DRINKS IN THE AMOUNT OF ONE CENT PER BOTTLE CONTAINING A SOFT DRINK; TO PROVIDE THAT THIS ADDITIONAL TAX LEVY SHALL BE IMPOSED WITHOUT REGARD TO THE SIZE OR VOLUME CAPACITY OF THE BOTTLE AND WITHOUT REGARD TO WHETHER THE SOFT DRINK CONTAINS A CALORIC OR NONCALORIC SWEETENER; TO CREATE A NEW CODE SECTION TO PROVIDE FOR THE CREATION OF THE SCHOOL HEALTH DISPARITY SPECIAL FUND, INTO WHICH SHALL BE DEPOSITED THE COLLECTIONS OF THE ADDITIONAL SALES TAX ON SOFT DRINKS; TO PROVIDE THAT MONIES IN THE SPECIAL FUND SHALL BE ALLOCATED TO CERTAIN SCHOOL NURSE PROGRAMS LOCATED IN SCHOOL DISTRICTS HAVING STUDENTS WITH A HEALTH DISPARITY WHEN COMPARED TO THE MEDIAN HEALTH INDEX OF THE SCHOOL DISTRICTS IN THE STATE, AS IDENTIFIED BY THE STATE SUPERINTENDENT OF PUBLIC EDUCATION; TO PROVIDE THAT THOSE SCHOOL DISTRICTS SHALL USE SUCH MONIES FOR EDUCATIONAL, ENVIRONMENTAL AND POLICY APPROACHES THAT PROMOTE HEALTH, NUTRITION AND PHYSICAL ACTIVITY; TO PROVIDE THAT THE STATE AUDITOR AND THE COMMISSIONER OF REVENUE SHALL AUDIT AND ESTABLISH RULES AND PROCEDURES AS NECESSARY TO ACCOMPLISH THE PURPOSES OF THIS ACT; TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR THE DIVERSION OF SALES TAX COLLECTIONS OF THIS ADDITIONAL SALES TAX ON SOFT DRINKS INTO THE SCHOOL HEALTH DISPARITY SPECIAL FUND; AND FOR RELATED PURPOSES.

In the House of Representatives

• John W. Hines, Sr.

  Sponsor

l9n doesn't hold this bill's text yet.

In the House of Representatives Feb 19 – Feb 24

1. Feb 19Referred to the House committee on Ways and Means
2. Feb 24Died in committee in the House