MS HB1591

Amends Mississippi Code Section 27-65-111 to add a new sales tax exemption for gifts or sales of tangible personal property or services to cultural and educational centers.

Exemption applies only to centers located in buildings listed on the National Register of Historic Places, operated by nonprofit organizations, and situated within a qualified resort area as defined in Section 67-1-5.

Effective July 1, 2015.

Does not affect any sales tax claims, assessments, appeals, or liens for taxes due before the bill's effective date.