Exempts sales of utilities to certain nonprofit organizations from Mississippi sales tax.
Mississippi HB1989 amends Section 27-65-107 of the Mississippi Code to exempt sales of utilities to certain nonprofit organizations from sales tax. Specifically, it exempts sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas, or other fuel to nonprofits using the utilities for agricultural exhibits, livestock shows, carnival rides, horse racing, and other entertainment. The exemption applies to nonprofits exempt from federal income tax under USCS Section 501(c)(3). The act takes effect from July 1, 2026.
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