SB 2921 Summary

• Names the act the "Jessica Sibley Upshaw Food Bank and Food Pantry Sales Tax Relief Act" and amends Section 27-65-111 of the Mississippi Code to add new sales tax exemptions.

• Exempts sales of nonperishable food items to charitable organizations operating food banks, food pantries, or food lines if exempt from federal income tax under Section 501(c)(3).

• Exempts sales of tangible personal property or services to the National Association of Junior Auxiliaries, Inc., United Way of the Pine Belt Region, Inc., Mississippi Children's Museum, Jackson Zoological Park, and Hattiesburg Zoo.

• Exempts gross proceeds from sales of food, merchandise, and concessions at events held solely for religious or charitable purposes at livestock facilities, agriculture facilities, or other facilities constructed or expanded with grant program funds under Section 18, Chapter 530, Laws of 1995.

• Takes effect July 1, 2014.