MS HB135

Adds a new sales tax exemption for gifts or sales of tangible personal property or services to cultural and educational centers that meet three criteria: located in a building listed on the National Register of Historic Places, operated by a nonprofit organization, and located within a qualified resort area.

Defines "qualified resort area" to have the same meaning as defined in Section 67-1-5 of Mississippi Code.

Exemption applies to tangible personal property and services only; does not apply to taxes levied under Sections 27-65-15 or 27-65-21.

Effective date is July 1, 2016.

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