MS HB430

Exempts sales of tangible personal property and services to churches that are exempt from federal income taxation under Section 501(c)(3) from Mississippi sales tax when used solely for propagating the church's creed or carrying on customary nonprofit religious activities.

Requires that purchases qualifying for the exemption be paid for 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 this church exemption as subsection (uu) to Section 27-65-111 of the Mississippi Code, which lists all sales tax exemptions.

Takes effect July 1, 2019.

Does not affect any tax claims, assessments, or suits that accrued before the effective date.