MS SB2106

Exempts sales of tangible personal property and veterinary services from state sales tax when sold to nonprofit organizations operating animal shelters that are exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code.

Adds new subsection (bb) to Section 27-65-111, Mississippi Code of 1972, which governs sales tax exemptions.

Applies to animal shelter nonprofits only; does not extend to other types of nonprofit organizations.

Effective July 1, 2025.