MS SB2196

Exempts from Mississippi sales tax all sales of tangible personal property and services to community action agencies that qualify as 501(c)(3) nonprofit organizations under the Internal Revenue Code

Requires qualifying community action agencies to receive all their operational funds from federal or state government sources to be eligible for the exemption

Amends Section 27-65-111 of the Mississippi Code of 1972, which governs miscellaneous sales tax exemptions not classified as industrial, agricultural, governmental, or utility-related

Effective date of July 1, 2022