MS HB581

Amends Mississippi Code Section 27-65-111 to exempt sales of tangible personal property and services to churches that are exempt from federal income taxation under 26 USCS Section 501(c)(3).

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

Requires that payment for exempt purchases 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.

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

Takes effect July 1, 2022.