A few organizations are exempt but most are not. Organizations exempt from paying sales tax on their purchases in Mississippi include nonprofit hospitals, colleges and certain schools, some health and youth organizations, and selected others named in state law. The Muscular Dystrophy Association, Multiple Sclerosis Society, Salvation Army, Junior Auxiliaries, art museums, and domestic violence shelters are exempt, but the Epilepsy Foundation, Goodwill, the Junior League, performing arts, homeless shelters, and churches are not, among others. The Mississippi Center for Nonprofits believes that Mississippi should adopt a standard charitable sales tax exemption, as is done in many other states, and the Center advocates such legislation. For a ruling on whether a specific organization is exempt under current law, nonprofit organizations may contact the Mississippi State Tax Commission at (601) 923-7000.