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MS HB582

Bill

Official Source

Status

Enrolled

4/24/2012

Primary Sponsor

Lester Carpenter

Click for details

Origin

House of Representatives

2012 Regular Session

AI Summary

  • Churches exempt from federal income tax under 26 USC Section 501(c)(3) are exempted from Mississippi sales tax on utilities including electricity, natural gas, liquefied petroleum gas, other fuels, and potable water
  • The exemption applies only when utilities are used on property primarily dedicated to religious or educational purposes
  • The standard 7% sales tax rate on utilities remains in effect for other non-exempt commercial and non-residential customers
  • Effective date: July 1, 2012

Legislative Description

Sales tax; exempt sales of utilities to churches.

Last Action

Due From Governor 05/01/12

4/25/2012

Full Bill Text

No bill text available