MS HB1440

Adds the Edwards Street Fellowship Center in Hattiesburg, Mississippi to the list of organizations exempt from state sales tax on purchases of tangible personal property and services

Amends Section 27-65-111 of the Mississippi Code, which governs sales tax exemptions for non-industrial, non-agricultural, and non-governmental entities

The exemption does not apply to taxes levied under Sections 27-65-15 or 27-65-21 (contractor's tax and use tax provisions)

Effective date of July 1, 2011

Preserves all existing tax claims, assessments, and collection actions for taxes accrued before the effective date