HB715

Mississippi HB715 revises the sales tax exemption for food sales to certain charitable organizations.

Mississippi HB715 amends Section 27-65-111 of the Mississippi Code of 1972 to revise the sales tax exemption for sales of food items to certain charitable organizations. The bill removes the requirement that the food items be nonperishable, expanding the exemption to include all food items sold to qualified charitable organizations. These organizations must be exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and operate a food bank, food pantry, or food lines. The changes will take effect from July 1, 2026.