Sales tax; exempt sales of tangible personal property or services to Lamar County Education Foundation, Inc.

HB 1140 exempts purchases of tangible personal property and services made by the Lamar County Education Foundation, Inc. from Mississippi's sales tax. This bill adds the Foundation to the existing list of organizations already exempt from sales tax under Mississippi Code § 27-65-111. The exemption applies to all purchases the Foundation makes for its operations, similar to how schools or hospitals are currently exempt. The bill does not change other tax rules or affect general consumers. The measure died in committee in February 2025 and was never enacted.