MS HB1590

Amends Mississippi Code Section 27-65-111 to exempt sales of tangible personal property and services from sales taxation when purchased by Mississippi's Toughest Kids Foundation for use in construction, furnishing, and equipping buildings and related facilities and infrastructure at Camp Kamassa in Copiah County.

The exemption applies only to purchases directly related to Camp Kamassa's construction and development, not to other uses or resales.

The exemption automatically expires and is repealed on July 1, 2022, making it a temporary tax benefit.

The act does not affect any tax claims, assessments, or enforcement actions for taxes accrued before the effective date.

Effective date is July 1, 2019.