MS HB1151

Adds new sales tax exemption for tangible personal property and services sold to churches that are exempt from federal income taxation under 26 USCS Section 501(c)(3)

Exemption applies only when payments are 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

Exempted property and services must be used solely in the propagation of the church's creed or carrying on its customary nonprofit religious activities

Effective date is July 1, 2023