MS HB840

Adds new exemption to Mississippi sales tax for sales of nonperishable food items to charitable organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code.

Applies only to charitable organizations whose primary purpose is operating a food bank, food pantry, or food lines.

Exemption becomes effective July 1, 2013.

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