Ad valorem tax and sales tax; authorize certain exemptions.

HB 1849 exempts certain nonprofit organizations from ad valorem property taxes and sales taxes when they lease or sub-lease land for Mississippi state park development, improvement, or operation under Section 55-3-47. Specifically, it removes ad valorem tax on leasehold interests for nonprofits managing state park lands and eliminates sales tax on tangible property or services purchased for park improvements. This directly affects nonprofits working with the Mississippi Department of Wildlife, Fisheries and Parks under the referenced statute. The bill creates concrete tax relief for these organizations to support state park operations without altering the parks' management structure.