MS HB1609

Amends Mississippi Code Section 27-65-111 to add a new sales tax exemption for perishable and nonperishable food items sold to charitable organizations.

Exemption applies only to organizations that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and operate a food bank, food pantry, or food lines.

Effective date is July 1, 2019.

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