MS HB146

Expands the existing sales tax exemption for food banks and food pantries to include perishable food items in addition to nonperishable food items already exempt under current law

Qualifying organizations must be 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

The exemption applies only to charitable organizations that distribute food to those in need, not to general retail food sales

Effective date of July 1, 2021