MS HB477

Churches exempt from federal income taxation under Section 501(c)(3) would be exempt from Mississippi sales tax on purchases of tangible personal property and services used solely for propagating their creed or carrying on customary nonprofit religious activities

Purchases must 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 to qualify for the exemption

Amends Section 27-65-111 of the Mississippi Code of 1972, which governs sales tax exemptions not classified as industrial, agricultural, governmental, or utility-related

The exemption does not apply to taxes levied under Sections 27-65-15 or 27-65-21 of the Mississippi Code

Effective date: July 1, 2021