MS SB2468

Amends Section 27-65-111 of the Mississippi Code to add a new exemption from state sales tax for sales of tangible personal property or services to Head Start programs.

Head Start programs join an existing list of exempt organizations including hospitals, schools, nonprofits, and charitable organizations that do not pay sales tax on qualifying purchases.

The exemption applies to ordinary and necessary purchases made by Head Start programs for their operations.

Takes effect July 1, 2021.