MS SB2955

Exempts sales of tangible personal property and services to the Junior League of Jackson from Mississippi sales tax.

Expands existing back-to-school sales tax holiday to include school supplies (in addition to clothing and footwear) during the last Friday in July through the following Saturday, with a $100 price limit per item.

Defines "school supplies" with a comprehensive 41-item list including backpacks, notebooks, pencils, markers, calculators, textbooks, and art supplies.

Exempts sales of tangible personal property and services to five organizations: Mississippi's Toughest Kids Foundation (for Camp Kamassa construction/furnishing), MS Gulf Coast Buddy Sports Inc., Biloxi Lions Inc., Lions Sight Foundation of Mississippi Inc., and the Goldring/Woldenberg Institute of Southern Jewish Life (ISJL).

Becomes effective July 1, 2019, with the Camp Kamassa exemption set to expire July 1, 2022.