MS HB802

Creates the "Jessica Sibley Upshaw Food Bank and Food Pantry Sales Tax Relief Act" to exempt sales of nonperishable food items to charitable organizations operating food banks, food pantries, or food lines from sales taxation.

Exempts sales of tangible personal property and services to The United Way of the Pine Belt Region, Inc. and the Mississippi Children's Museum from sales taxation.

Exempts admissions to and parking at livestock facilities, agriculture facilities, or other facilities constructed or renovated with grant program funds when net proceeds are used solely for religious, charitable, educational, or civic purposes.

Effective July 1, 2014.