MS HB109

Adds a new exemption to Mississippi sales tax law for nonprofit corporations registered as charitable organizations that provide nonperishable food to needy individuals.

Exempts sales of tangible personal property and services to qualifying food assistance nonprofits from state sales taxation.

Requires nonprofits seeking the exemption to be registered as charitable organizations under Mississippi Code Sections 79-11-501 through 79-11-529.

Takes effect July 1, 2010.

Does not affect any tax claims, assessments, or appeals that accrued before the effective date.