Sales tax; exempt sales of tangible personal property or services to the Lincoln Civic Center Foundation.

HB 43 exempts sales of tangible personal property or services to the Lincoln Civic Center Foundation from Mississippi's sales tax. This bill directly affects the Lincoln Civic Center Foundation by removing a tax burden on its purchases. The key mechanism adds the foundation to an existing list of organizations exempt from sales tax under Section 27-65-111 of Mississippi law. The bill did not become law, as it died in committee on February 26, 2025.