MS SB2969

Amends Section 27-65-111 of the Mississippi Code to add sales tax exemption for tangible personal property sold to nonprofit organizations providing temporary housing for homeless persons.

Exemption applies only to organizations that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.

Modifies existing exemption in subsection (z) which previously covered only foster care, adoption services, and temporary housing for unwed mothers and their children.

Effective date is July 1, 2025.