MS HB1690

Adds a new exemption to Mississippi sales tax law for component building materials purchased directly by churches that are federally tax-exempt under Section 501(c)(3).

Exemption applies only to materials used in construction, additions, or improvements to buildings owned and used by the church primarily for religious purposes.

Exemption requires that the church directly purchase and pay for the materials themselves (not through contractors or third parties).

Effective date is July 1, 2017.