Sales tax; exempt sales of tangible personal property and veterinary services to 501(c)(3) animal shelters.

SB 2106 would exempt 501(c)(3) animal shelters from paying Mississippi's state sales tax on physical goods (like supplies and equipment) and veterinary services. This bill would add these shelters to Mississippi's existing list of tax-exempt organizations, aligning them with groups like hospitals and educational nonprofits already covered under state law. The exemption would directly lower operational costs for shelters by removing a tax burden on essential items and care. It applies only to shelters that are federally tax-exempt under Section 501(c)(3) of the Internal Revenue Code.