MS HB1640

Amends Section 27-65-111, Mississippi Code of 1972, to add a new exemption from sales taxation for sales of tangible personal property to volunteer fire departments when used solely for department purposes.

The exemption for volunteer fire departments is in addition to any exemptions already authorized under Section 27-65-105 or other sections of law.

The exemption does not apply to taxes levied under Sections 27-65-15 or 27-65-21, Mississippi Code of 1972.

Takes effect July 1, 2017.