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MS HB15

Bill

Status

Failed

2/23/2011

Primary Sponsor

Brad Mayo

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Origin

House of Representatives

2011 Regular Session

AI Summary

  • Exempts nonperishable food items from Mississippi sales tax when sold to charitable organizations whose primary purpose is operating a food bank, food pantry, or food lines
  • Qualifying organizations must be exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code
  • Amends Section 27-65-111 of the Mississippi Code of 1972 by adding a new exemption category (subsection cc)
  • Effective date of July 1, 2011
  • Does not affect any tax claims, assessments, or enforcement actions for taxes due before the effective date

Legislative Description

Sales tax; exempt sales of nonperishable food to certain charitable organizations.

Last Action

Died In Committee

2/23/2011

Full Bill Text

No bill text available