MS HB755

Exempts from sales tax sales of tangible personal property or services to churches exempt from federal income taxation under 26 USCS Section 501(c)(3), when used solely for propagation of the church's creed or customary nonprofit religious activities.

Requires that payment for exempt purchases be made using a credit card, debit card, or similar card issued in the church's name, or by check or other instrument drawn on a bank account in the church's name.

Adds new subsection (uu) to Mississippi Code Section 27-65-111, which lists the state's sales tax exemptions.

Takes effect July 1, 2018.

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