Senate Bill 2306 Summary

• Amends Section 27-65-111 of the Mississippi Code to add a sales tax exemption for poultry products sold to charitable organizations exempt under Section 501(c)(3) of the Internal Revenue Code.

• The exemption applies only to charities that operate a food bank, food pantry, or food lines.

• The exemption is added to subsection (ag) alongside an existing exemption for nonperishable food items sold to the same class of charitable organizations.

• Effective date is July 1, 2024.