MS Tax Exempt Letter.pdf

This is a letter ruling from the Mississippi Department of Revenue confirming sales tax exempt status for the Department of Veterans Affairs Medical Center in Biloxi, MS. The ruling (Letter ID: L1850732864, dated July 17, 2019) was issued in response to a July 8, 2019 request and confirms that the VA Medical Center qualifies for sales tax exemption under Miss. Code Ann. Section 27-65-105(a).

The ruling specifies that sales of tangible personal property or services made directly to the VA Medical Center are exempt from Mississippi sales tax, though this exemption does not apply to contractors or their employees performing work for the VA facility. The letter ruling is valid for seven years from the issue date and can be used to substantiate the VA Medical Center's tax-exempt status. This document would be relevant for vendors or contractors working with the VA Medical Center in Biloxi to understand the tax implications of their business relationship with the facility.