Sales tax; exempt sales of tangible personal property or services to the Lincoln Civic Center Foundation.

HB 280 exempts sales of tangible personal property or services to the Lincoln Civic Center Foundation from Mississippi's sales tax. This directly affects the Lincoln Civic Center Foundation and businesses selling to it, as these transactions will no longer be subject to state sales tax. The bill amends existing tax exemption law by adding the foundation to the list of qualifying organizations, which already includes hospitals, schools, and nonprofits.