MS HB83

Amends Mississippi Code Section 27-65-111 to add a new sales tax exemption for nonprofit corporations registered as charitable organizations that provide nonperishable food to needy individuals.

The exemption applies to sales of tangible personal property and services to qualifying food assistance nonprofits, similar to existing exemptions for hospitals, schools, and other charitable organizations.

Organizations must be registered as charitable organizations under Mississippi Code Sections 79-11-501 through 79-11-529 to qualify for the exemption.

The exemption becomes effective July 1, 2011.

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