MS HB910

Exempts sales of tangible personal property and services to churches from Mississippi sales tax if the church is exempt from federal income taxation under 26 USCS Section 501(c)(3).

The exemption applies only when the property or services are used solely in the propagation of the church's creed or carrying on its customary nonprofit religious activities.

Requires payment for exempt purchases to be made by 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.

Takes effect July 1, 2020.