Sales tax; extend repealer on exemption of certain sales to Toughest Kids Foundation for Camp Kamassa in Copiah County.

Added 30+ new tax-exempt categories including sales to domestic violence shelters, multiple sclerosis society, various zoos, museums, and nonprofit organizations providing foster care and adoption services.

Extended the repeal date for the Mississippi's Toughest Kids Foundation sales tax exemption from 2025 to 2029 for use at Camp Kamassa in Copiah County.

Created new exemptions for retail sales of clothing and footwear under $100 and school supplies during back-to-school weekends (second Friday in July through following Sunday), with specific exclusions for accessories, rentals, and certain sports equipment.

Added tax exemption for firearms, ammunition, and hunting supplies sold during the annual Mississippi Second Amendment Weekend holiday (last Friday in August through following Sunday), subject to specific conditions.

Added exemption for sales of hearing aids when ordered or prescribed by licensed medical professionals for medical purposes.

Added exemption for sales of durable medical equipment and home medical supplies when ordered or prescribed by licensed physicians for patient medical purposes.

Added exemption for sales of nonperishable food items to charitable organizations operating food banks, food pantries, or food lines.

Added exemption for sales of potting soil, mulch, and soil amendments to commercial plant nurseries operating exclusively at wholesale.

Added exemption for sales of coins, currency, and bullion when sold based on intrinsic precious metal value rather than face value as a medium of exchange.

Added new definitions for 'bullion' and 'coin or currency' to clarify that sales based on intrinsic precious metal value rather than face value are exempt from sales tax.

Set the effective date of the act to June 30, 2025, with the Mississippi's Toughest Kids Foundation exemption repeal extended to July 1, 2029.