MS HB315

Amends Section 27-65-105 of Mississippi Code to clarify that property or products sold to public schools for fundraising activities are exempt from sales taxation.

Treats fundraising materials as ordinary school operations, making them eligible for the existing sales tax exemption that applies to property used in the ordinary operation of schools.

Effective July 1, 2010.

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