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Use Tax Diversion

Long-Term Infrastructure Funding for County Government

In an effort to provide a long-term infrastructure funding process for Mississippi county government, the Mississippi Legislature passed House Bill 1 (HB-1) during the 2018 Special Legislative Session. Sections 1 and 2 of HB-1 provides and explains a tax diversion process that mandates 15% of the State’s use tax to be diverted directly to county government for infrastructure funding. In addition, HB-1 also mandates a diversion of 5% of the State’s use tax to be diverted to a county bridge infrastructure program (Local Systems Bridge Program).


Reporting Form

Please click here to download 2022 Reporting Form