MS HB1182

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

The exemption applies to purchases made by the foundation and follows the same classification as other nonprofit organization exemptions already listed in state law.

Exemption becomes effective July 1, 2023.

Does not affect any tax claims, assessments, or legal actions for taxes accrued before the effective date.