MS HB1563

Amends Section 27-65-111 of the Mississippi Code to add a new sales tax exemption for tangible personal property and services sold to East Mississippi State Hospital Friends.

East Mississippi State Hospital Friends joins an existing list of nonprofit organizations exempt from sales taxation, including hospitals, schools, charitable organizations, and other qualified entities.

The exemption applies only to ordinary and necessary purchases related to the organization's operations, consistent with similar exemptions for other nonprofit entities.

The act takes effect on July 1, 2010.

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