MS HB142

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.

Exempts sales of tangible personal property and services to qualifying food assistance nonprofits from state sales taxation.

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

Takes effect July 1, 2012.

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