MS HB305

Amends Mississippi Code Section 27-65-105 to exempt sales to tribally chartered corporations or limited liability companies of the Mississippi Band of Choctaw Indians from sales taxation.

Adds exemption for sales made by any tribally chartered corporation or limited liability company of the Mississippi Band of Choctaw Indians.

Does not affect existing tax claims, assessments, appeals, or liens for taxes due before the effective date.

Takes effect July 1, 2024.