Sales tax; exempt sales of tangible personal property and services to the Mississippi Aquarium in Gulfport.

HB 1145 exempts sales of tangible personal property and services to the Mississippi Aquarium in Gulfport from Mississippi's sales tax. This targeted change adds the aquarium to the existing list of exempt entities under Section 27-65-111 of the Mississippi tax code. The bill directly affects the aquarium by eliminating sales tax on purchases necessary for its operations, such as equipment or supplies. This is a narrow policy adjustment with no broader tax implications, as it modifies a specific exemption category rather than creating a new one.