Mississippi legislation · 2026 Regular Session
Mississippi HB715: Sales tax; revise exemption for sales of food to certain charitable organizations.
Status: Failed, March 17, 2026
AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO REVISE THE SALES TAX EXEMPTION FOR SALES OF NONPERISHABLE FOOD ITEMS TO CERTAIN CHARITABLE ORGANIZATIONS TO DELETE THE REQUIREMENT THAT THE FOOD ITEMS BE NONPERISHABLE; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-65-111, mississippi code of 1972, to revise the sales tax exemption for sales of nonperishable food items to certain charitable organizations to delete the requirement that the food items be nonperishable; and for related purposes.
From the engrossed text:
AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO REVISE THE SALES TAX EXEMPTION FOR SALES OF NONPERISHABLE FOOD ITEMS TO CERTAIN CHARITABLE ORGANIZATIONS TO DELETE THE REQUIREMENT THAT THE FOOD ITEMS BE NONPERISHABLE; 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. *HR43/R477* H. B. No. 715 ~ OFFICIAL ~ R3/5 26/HR43/R477 PAGE 1 (BS\KP) 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) Sales …
Sponsors
- McGee, Missy (I, 102) · primary sponsor
- Massengill, Steve (R, 13)
- Crudup, Ronnie C. (D, 71)
Latest actions
- : Died In Committee
- : Referred To Finance
- : Transmitted To Senate
- : Passed
- : Title Suff Do Pass
- : Referred To Ways and Means
Votes
- Passed (February 25, 2026): 120 yea, 0 nay, passed
Subjects: Sales tax
Common questions
- What is HB715?
- HB715 is a bill in the Mississippi Legislature (2026 Regular Session): Sales tax; revise exemption for sales of food to certain charitable organizations.
- What does HB715 do?
- In its own words: An act to amend section 27-65-111, mississippi code of 1972, to revise the sales tax exemption for sales of nonperishable food items to certain charitable organizations to delete the requirement that the food items be nonperishable; and for related purposes.
- What is the status of HB715?
- Failed as of March 17, 2026. Latest action: Died In Committee (March 17, 2026).
- Who sponsored HB715?
- McGee, Missy (I, 102), with 2 co-sponsors.
- Where is the official record for HB715?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB0715.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.