MS HB475

Amends Mississippi Code Section 27-65-111 to add a new sales tax exemption for nonperishable food items sold to charitable organizations.

Exemption applies only to organizations that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and operate a food bank, food pantry, or food lines.

Exemption covers nonperishable food items only; perishable foods are not included.

Effective date is July 1, 2014.

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