MS HB1595

Amends Mississippi Code Section 27-65-111 to add a sales tax exemption for sales of nonperishable food items to charitable organizations exempt under Internal Revenue Code Section 501(c)(3).

The exemption applies only to organizations whose primary purpose is operating a food bank, food pantry, or food lines.

The exemption applies exclusively to nonperishable food items and does not extend to other products or services purchased by these organizations.

Takes effect July 1, 2014.

Does not affect existing claims, assessments, or actions for taxes accrued before the effective date.