MS HB514

Amends Section 27-65-111 of the Mississippi Code to add a new exemption from sales tax for sales of tangible personal property or services to the DeafBlind Community of Mississippi, Inc.

Also adds a sales tax exemption for sales of tangible personal property or services to Itawamba Crossroads Ranch, Inc.

The exemptions are added to the existing list of organizations exempt from Mississippi sales tax, which includes hospitals, schools, nonprofits, and various charitable organizations.

Effective date is July 1, 2021, with a note that the bill shall stand repealed on June 30, 2021 (creating a technical issue with the effective and repeal dates).