MS SB2220

Amends Section 27-65-111, Mississippi Code of 1972, to add a new exemption (uu) from sales taxation for tangible personal property or services sold to the Institute of Southern Jewish Life.

The Institute of Southern Jewish Life joins other exempt organizations listed in the statute, including nonprofits, educational institutions, charitable organizations, and religious entities.

Exemption applies only to ordinary and necessary purchases for the organization's operations, consistent with similar exemptions for other nonprofits.

Effective date: July 1, 2019.