MS HB389

Amends Mississippi Code Section 27-65-111 to add the Natchez Cemetery Association to the list of organizations exempt from sales taxation on tangible personal property and services.

The Natchez Cemetery Association joins other nonprofit organizations such as hospitals, schools, charitable groups, and museums that already receive sales tax exemptions under existing Mississippi law.

The exemption applies to purchases of tangible personal property or services by the Natchez Cemetery Association, consistent with exemptions provided to similar organizations.

Takes effect July 1, 2022.

Does not affect any tax claims, assessments, or appeals related to taxes accrued before the effective date.