MS SB2079

Amends Section 27-65-111 of the Mississippi Code to add a new sales tax exemption for Ducks Unlimited chapters in the state.

Exempts purchases of tangible personal property or services by Ducks Unlimited chapters from state sales tax when the items are purchased for resale as part of the chapter's fund-raising activities.

The exemption applies only to property and services that are resold; items purchased for the chapter's own use would not be exempt.

Takes effect July 1, 2011.