MS HB39

Amends Section 27-65-111 of the Mississippi Code to add a new exemption from sales tax for churches exempt from federal income taxation under 26 USCS Section 501(c)(3).

Sales of tangible personal property or services to qualifying churches are exempt only when used solely in the propagation of the church's creed or carrying on its customary nonprofit religious activities.

The exemption applies exclusively to churches meeting federal tax-exempt status requirements and does not extend to other uses or entities.

The act takes effect July 1, 2018.

Does not affect or defeat any tax claims, assessments, appeals or suits for taxes accrued before the effective date.