MS HB468

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

East Mississippi State Hospital Friends joins other nonprofit organizations already exempt from sales taxation, including hospitals, schools, orphanages, and various charitable organizations.

The exemption becomes effective July 1, 2011.

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