MS HB317

Amends Section 27-65-111 of the Mississippi Code to add a new sales tax exemption for sales of tangible personal property or services to the Lincoln Civic Center Foundation.

The Lincoln Civic Center Foundation joins other exempt organizations listed in the statute, including nonprofits, charities, educational institutions, and specific named organizations.

Exemption applies to all sales of tangible personal property and services purchased by the Lincoln Civic Center Foundation.

Takes effect upon passage and does not affect any tax claims, assessments, or legal actions that accrued before the bill becomes effective.