MS HB1445

Amends Mississippi Code Section 27-65-111 to add a new exemption from sales taxation for sales of tangible personal property or services to Lamar County Education Foundation, Inc.

The exemption follows the same format as existing exemptions for other nonprofit organizations and educational entities in the state's sales tax code.

Effective July 1, 2022.

Does not affect any tax claims, assessments, appeals, or suits that accrued before the effective date.