Sales tax; exempt retail sales to certain rural 501(c)(3) organizations.

SB 2993 creates a new sales tax exemption for rural nonprofit organizations in Mississippi. It exempts retail sales to 501(c)(3) organizations that have provided community service in Mississippi for at least 20 years, serve areas with an average individual poverty rate of 25% or higher, employ over 500 full-time staff, and have completed $5 million in construction or property refurbishment. The bill directly affects qualifying rural nonprofits meeting all four specific criteria, removing the sales tax burden on their eligible purchases. This change modifies Mississippi's tax code to expand existing exemptions for nonprofits serving underserved communities.