MS HB154

Adds the Lincoln Civic Center Foundation to the list of organizations exempt from Mississippi sales tax on purchases of tangible personal property and services

Amends Section 27-65-111 of the Mississippi Code of 1972, which contains miscellaneous sales tax exemptions for various nonprofit and charitable organizations

Exemption does not apply to taxes levied under Sections 27-65-15 or 27-65-21 (certain contractor and wholesale taxes)

Effective date of July 1, 2021

Preserves all existing tax claims, assessments, and enforcement actions that arose before the effective date