MS SB3089

Adds a new sales tax exemption for supplies, equipment, and personal property sold to a 501(c)(3) tax-exempt organization that is the host organization coordinating a professional golf tournament in Mississippi.

The exemption applies only when the supplies, equipment, or personal property will be used for purposes related to the golf tournament and related activities.

Amends Section 27-65-101 of the Mississippi Code of 1972 by adding this exemption as subsection (oo) to the list of industrial exemptions.

Takes effect July 1, 2011.