MS HB1178

Amends Section 27-65-111 of the Mississippi Code to add sales tax exemption for tangible personal property and services purchased by the Mississippi Aquarium in Gulfport, Mississippi.

The exemption applies to ordinary and necessary purchases made by the aquarium for its operations, consistent with existing exemptions for similar nonprofit institutions.

Effective date is July 1, 2023.

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