MS HB1140

Amends Mississippi Code Section 27-65-111 to add a new exemption (bb) for sales of tangible personal property or services to Lamar County Education Foundation, Inc. from state sales taxation.

The exemption applies to all sales of tangible personal property and services purchased by the Lamar County Education Foundation, Inc., consistent with other nonprofit organization exemptions already listed in the statute.

Effective date is July 1, 2025.

Does not affect any tax claims, assessments, appeals, or suits for taxes that accrued before the effective date.