MS HB46

Amends Section 27-65-19 of Mississippi Code to exempt sales of utilities to churches from sales taxation.

Exempts electricity, natural gas, liquefied petroleum gas, and other fuel sold to churches exempt from federal income tax under 26 USCS Section 501(c)(3) from taxable gross income.

Also exempts sales of potable water to qualifying churches from sales tax.

Effective July 1, 2010.