MS HB161

Exempts sales of nonperishable food items from Mississippi sales taxation when sold to organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code that operate a food bank, food pantry, or food lines.

Amends Section 27-65-111 of the Mississippi Code of 1972 by adding a new subsection establishing this exemption for charitable food assistance organizations.

Changes references from "State Tax Commission" to "Department of Revenue" in existing clothing and footwear sales tax exemption provisions.

Takes effect July 1, 2013.

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