MS HB1575

Adds a new exemption to Mississippi sales tax (Section 27-65-111) for food items sold to charitable organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code.

Eligible organizations must operate as part of or in coordination with a senior nutrition program and use the food to prepare meals delivered and provided at no charge to persons in need due to age, disability, health-related matters, or other reasons.

Defines "sales of food items" as food for human consumption not purchased with food stamps, but which would qualify for exemption under existing food stamp provisions if purchased that way.

Takes effect July 1, 2015.