Sales tax; exempt sales to 501(c)(3) organizations that provide temporary housing for homeless persons.

SB 2969 would exempt sales of tangible personal property to 501(c)(3) nonprofit organizations that provide temporary housing for homeless persons from Mississippi's state sales tax. This directly affects qualifying homeless service nonprofits by removing a sales tax burden on their necessary purchases. The bill amends Mississippi's sales tax code to add this specific exemption category to existing tax exemptions for organizations like hospitals and educational groups. The bill was referred to the Finance Committee but died there on February 26, 2025, and did not become law.