MS HB461

Expands the existing sales tax exemption for food items sold to charitable food banks, food pantries, and food lines to include perishable food items in addition to nonperishable food items already covered

Charitable organizations must be exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code to qualify for the exemption

Amends Section 27-65-111 of the Mississippi Code of 1972, which governs miscellaneous sales tax exemptions

The exemption does not apply to taxes levied under certain other sections of the sales tax code (Sections 27-65-15 or 27-65-21)

Effective date of July 1, 2023