1976 Chickasaw Council Mississippi Tax Exempt Letter

1976 Chickasaw Council Mississippi Tax Exempt Letter

Srntr TAX COUMISSION
ROSERT L. VAUOHAN. SR.
€ XC l6E COMt1l 188 ION E R
BOEEBT A. BAOOETT
AO VALOREM COMMISSIONER
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
In reaponse to your leEter of August 24, L976r You are advlsed that the
Mlestcatppl leglelattrre hae never provlded for the leeuanc.e of tax exemPtlon
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.
I^Ie trust thls ls the lnfomatlon you requetsed. If we can glve you
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.'*!*
JM: leL1
By: Jerry Mllee
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