MS SB3090

Exempts sales of tangible personal property and services to Mississippi's Toughest Kids Foundation from sales taxation when used for construction, furnishing, and equipping buildings and related facilities and infrastructure at Camp Kamassa in Copiah County, Mississippi.

Amends Section 27-65-111, Mississippi Code of 1972, by adding a new exemption classification designated as paragraph (uu).

The exemption is temporary and will be repealed on July 1, 2022.

Takes effect July 1, 2019.

Does not affect or defeat any sales tax claims, assessments, or lawsuits related to taxes accrued before the bill's effective date.