Sales tax; exempt sales at auction by the National Wild Turkey Federation, a 501(c)(3) entity.

SB 2859 exempts sales of tangible personal property at auction by the National Wild Turkey Federation (NWT) from Mississippi's state sales tax, provided NWT qualifies as a 501(c)(3) nonprofit under federal tax law. This amendment adds NWT to the existing list of tax-exempt organizations under Mississippi Code §27-65-111, specifically expanding the exemption for 501(c)(3) entities covered in subsection (b). The exemption applies solely to auction sales conducted by NWT as a 501(c)(3) organization, not to other types of transactions. This is a procedural update to the tax code, not a new policy change.