MS SB3101

Amends Section 27-65-111, Mississippi Code of 1972, to add two new sales tax exemptions for churches and religious associations exempt under Internal Revenue Code Section 501(c)(3)

Exempts the purchase of tangible personal property that is incorporated into realty, necessary and essential for the contract, and completely consumed at the job site during improvements to church or religious property

Defines "completely consumed" as property that is used once for its intended purpose and then used up or destroyed, excluding rented or leased property

Exempts the sale of services performed at the job site for improvement contracts if the contract expressly requires the service or if the service is integral to contract performance

Takes effect July 1, 2010