MS SB2145

Amends Mississippi Code Section 27-65-111 to add sales of tangible personal property or services to Head Start programs to the list of sales exempt from state sales taxation.

Head Start programs join other nonprofit organizations already exempt from sales tax, such as hospitals, schools, domestic violence shelters, and charitable food banks.

The exemption applies to ordinary and necessary purchases made by Head Start programs for their operations.

Effective date: July 1, 2019.