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I

II

Srntr

TAX COUMISSION
BOEEBT A. BAOOETT
AO VALOREM COMMISSIONER

ROSERT L. VAUOHAN. SR.
€ XC l6E COMt1l 188 ION E R

CHANLES B. BFADY, JB.. CHAIBMAN

JACKSON, MISSI$SIPPI 39205

Auguat

30' L976

Boy Scout.s of Amerlca
Chlckasaw Councll 558
171 South HollYwood
Memphls, Tennesaee 38112

At,tenElon: RalPh K. Manua, Jr.
GenElemen:

G

the
In reaponse to your leEter of August 24, L976r You are advlsed that exemPof
tax
leeuanc.e
the
for
provlded
Mlestcatppl leglelattrre hae never
tlon numbers. Exempt.lons ln Mlsslsslppl are by sEatut'e of rhe law'
secElon 27-65-29(f)iO), Mlsslsslppl code of L972, exemPts sales of tangtble personal properEy, labor, or servlces taxable under Sectlon 27-65-L7,
27-65-19 and 27-65-23 Eo boyst and glrlsf clubs ovrned and operated by
non-profit assoclations or corporaElons. The Commlsslon has determined
that t,his does not, refer to splclflc organlzatlons, therefore, that sales
of Eanglble personal property, labor or servlces to l'llsslsslppl Area
Counclls of ttr" Boy Scouts of Amerlca and lndlvldual boy scout trouPg
are exempt. The Chickasaw Council ls a Tennessee councll but lt lncludes
Bome I'ilsetssippl counEles, Eherefore, rde conslder lt as a Misslsslppl
councll and exempt f rom sales t,ax. You may uge thle letter aa our
authorlzatlon for tax exemPt,lon.
glve you
I^Ie trust thls ls the lnfomatlon you requetsed. If we can
furcher lnfomat,lon or aeelatance, pleaee do not heeltate to call uPon
u8.

Very truly Your8,
W. A. Barnes, Chlef
SaLea and Income Tax Dtvlelon

Y.'*!*
By: Jerry Mllee
JM:

leL1

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              <text>Srntr TAX COUMISSION&#13;
ROSERT L. VAUOHAN. SR.&#13;
€ XC l6E COMt1l 188 ION E R&#13;
BOEEBT A. BAOOETT&#13;
AO VALOREM COMMISSIONER&#13;
CHANLES B. BFADY, JB.. CHAIBMAN&#13;
JACKSON, MISSI$SIPPI 39205&#13;
Auguat 30' L976&#13;
Boy Scout.s of Amerlca&#13;
Chlckasaw Councll 558&#13;
171 South HollYwood&#13;
Memphls, Tennesaee 38112&#13;
At,tenElon: RalPh K. Manua, Jr.&#13;
GenElemen: G&#13;
In reaponse to your leEter of August 24, L976r You are advlsed that the&#13;
Mlestcatppl leglelattrre hae never provlded for the leeuanc.e of tax exemPtlon&#13;
numbers. Exempt.lons ln Mlsslsslppl are by sEatut'e of rhe law'&#13;
secElon 27-65-29(f)iO), Mlsslsslppl code of L972, exemPts sales of tangtble&#13;
personal properEy, labor, or servlces taxable under Sectlon 27-65-L7,&#13;
27-65-19 and 27-65-23 Eo boyst and glrlsf clubs ovrned and operated by&#13;
non-profit assoclations or corporaElons. The Commlsslon has determined&#13;
that t,his does not, refer to splclflc organlzatlons, therefore, that sales&#13;
of Eanglble personal property, labor or servlces to l'llsslsslppl Area&#13;
Counclls of ttr" Boy Scouts of Amerlca and lndlvldual boy scout trouPg&#13;
are exempt. The Chickasaw Council ls a Tennessee councll but lt lncludes&#13;
Bome I'ilsetssippl counEles, Eherefore, rde conslder lt as a Misslsslppl&#13;
councll and exempt f rom sales t,ax. You may uge thle letter aa our&#13;
authorlzatlon for tax exemPt,lon.&#13;
I^Ie trust thls ls the lnfomatlon you requetsed. If we can glve you&#13;
furcher lnfomat,lon or aeelatance, pleaee do not heeltate to call uPon&#13;
u8.&#13;
Very truly Your8,&#13;
W. A. Barnes, Chlef&#13;
SaLea and Income Tax Dtvlelon&#13;
Y.'*!*&#13;
JM: leL1&#13;
By: Jerry Mllee&#13;
t&#13;
I&#13;
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