Senate Bill 2691 Summary

• Amends Mississippi Code Section 27-65-111 to exempt sales of tangible personal property and services to community action agencies from state sales tax.

• Exemption applies only to community action agencies that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.

• Exemption applies only to community action agencies that receive all their operational funds from the federal or state government.

• Effective date is July 1, 2023.