MS SB2688

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

The exemption applies to ordinary and necessary purchases for the aquarium's operation, consistent with similar exemptions granted to other nonprofit institutions and educational facilities.

Exemption is added as subsection (aaa) to the list of existing sales tax exemptions in state law.

Effective date is July 1, 2023.