MS HB122

Amends Section 27-65-111 of Mississippi Code to exempt sales of perishable food items to charitable organizations operating food banks, food pantries, or food lines from sales taxation.

Exemption applies only to organizations that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.

Adds new subsection (gg) to the existing list of sales tax exemptions in Mississippi law.

Effective date is July 1, 2022.