HB280

Mississippi HB280 would exempt sales of tangible personal property or services to the Lincoln Civic Center Foundation from sales tax.

Mississippi HB280 amends the state sales tax code to exempt sales of tangible personal property or services to the Lincoln Civic Center Foundation. The bill adds a new exemption category under Section 27-65-111 of the Mississippi Code of 1972. This exemption applies specifically to the Lincoln Civic Center Foundation and would exclude these sales from the state's sales tax. The bill does not specify any conditions or limitations on the exemption, and it would take effect from July 1, 2026.