MS HB32

Amends Mississippi Code Section 27-65-19 to exempt sales of electricity, natural gas, liquefied petroleum gas, other fuels, and potable water to churches from sales taxation.

The exemption applies only to churches that are exempt from federal income taxation under 26 USCS Section 501(c)(3).

Exempted utilities include those sold for heating, lighting, or other use at qualifying churches.

The bill requires utility sellers to indicate on customer statements that charges to exempt churches are exempt from sales taxes.

The act becomes effective July 1, 2011, and does not affect any tax claims or assessments accrued before the effective date.