MS HB443

Adds the Lincoln Civic Center Foundation to the list of organizations exempt from Mississippi state sales tax on purchases of tangible personal property and services

Amends Section 27-65-111 of the Mississippi Code of 1972, which governs sales tax exemptions for non-industrial, non-agricultural, and non-governmental entities

The exemption does not apply to taxes levied under Sections 27-65-15 or 27-65-21 (certain contractor taxes and use taxes)

Preserves all existing tax claims, assessments, and enforcement actions that accrued before the act's effective date

Takes effect immediately upon passage