Mississippi legislation · 2025 Regular Session
Mississippi SB2106: Sales tax; exempt sales of tangible personal property and veterinary services to 501(c)(3) animal shelters.
Status: Failed, February 26, 2025
AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM THE STATE SALES TAX SALES OF TANGIBLE PERSONAL PROPERTY AND VETERINARY SERVICES TO NONPROFIT ORGANIZATIONS THAT OPERATE ONE OR MORE ANIMAL SHELTERS AND ARE EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-65-111, mississippi code of 1972, to exempt from the state sales tax sales of tangible personal property and veterinary services to nonprofit organizations that operate one or more animal shelters and are exempt from federal income taxation under section 501(c)(3) of the internal revenue code; and for related purposes.
From the introduced text:
AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM THE STATE SALES TAX SALES OF TANGIBLE PERSONAL PROPERTY AND VETERINARY SERVICES TO NONPROFIT ORGANIZATIONS THAT OPERATE ONE OR MORE ANIMAL SHELTERS AND ARE EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-65-111, Mississippi Code of 1972, is amended as follows: 27-65-111. The exemptions from the provisions of this chapter which are not industrial, agricultural or governmental, or which do not relate to utilities or taxes, or which are not properly classified as one (1) of the exemption classifications of this chapter, shall be confined to persons or property exempted by this section or by the Constitution of the United States or the State of Mississippi. No exemptions as now provided by any other section, except the classified exemption sections of this chapter set forth herein, shall be valid as against the tax herein levied. Any subsequent exemption from the tax levied hereunder, except as indicated above, shall be provided by amendments to this section. No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21. The tax levied by this chapter shall not apply to the following: (a) …
Sponsors
- Chassaniol, Lydia Graves (R, 14) · primary sponsor
- David Jordan (D)
Latest actions
- : Died In Committee
- : Referred To Finance
Subjects: Sales tax
Common questions
- What is SB2106?
- SB2106 is a bill in the Mississippi Legislature (2025 Regular Session): Sales tax; exempt sales of tangible personal property and veterinary services to 501(c)(3) animal shelters.
- What does SB2106 do?
- In its own words: An act to amend section 27-65-111, mississippi code of 1972, to exempt from the state sales tax sales of tangible personal property and veterinary services to nonprofit organizations that operate one or more animal shelters and are exempt from federal income taxation under section 501(c)(3) of the internal revenue code; and for related purposes.
- What is the status of SB2106?
- Failed as of February 26, 2025. Latest action: Died In Committee (February 26, 2025).
- Who sponsored SB2106?
- Chassaniol, Lydia Graves (R, 14), with 1 co-sponsor.
- Where is the official record for SB2106?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2025/pdf/history/SB/SB2106.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.