MS SB2120

Amends Mississippi Code Section 27-65-111 to add a new sales tax exemption for community action agencies that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.

Exemption applies only to community action agencies that receive all their operational funds from federal or state governments.

Exempts sales of tangible personal property and services to qualifying community action agencies from state sales taxation.

Effective July 1, 2017.