Senate Bill 2142 Summary

• Extends the sales tax exemption repealer date for Mississippi's Toughest Kids Foundation from July 1, 2025 to July 1, 2029.

• The exemption applies to sales of tangible personal property and services used for construction, furnishing, equipping buildings, and related facilities and infrastructure at Camp Kamassa in Copiah County.

• Amends Section 27-65-111, Mississippi Code of 1972, which governs sales tax exemptions.

• Takes effect June 30, 2025.