MS SB2398

Amends Section 27-65-105 of Mississippi Code 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.

Clarifies that existing exemptions for the Mississippi Band of Choctaw Indians as a governmental entity now extend to their tribally chartered business entities.

Does not affect any tax claims, assessments, or appeals for taxes accrued before the bill's effective date.

Effective July 1, 2024.