HB 1169 Summary

• Exempts the Mississippi Aquarium in Gulfport from sales taxation on purchases of tangible personal property and services.

• Adds the exemption as subsection (aaa) to Section 27-65-111 of the Mississippi Code of 1972, which lists all sales tax exemptions.

• Effective date is July 1, 2022, with the exemption set to expire on June 30, 2023 (one-year duration).

• Does not affect any tax claims, assessments, or lawsuits for taxes due before the effective date.