MS HB918

Exempts from sales taxation sales of tangible personal property or services to churches that are exempt from federal income taxation under 26 USCS Section 501(c)(3), when used solely for propagating the church's creed or carrying on 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

Adds new subsection (aaa) to Section 27-65-111, Mississippi Code of 1972, which governs sales tax exemptions

Effective date is July 1, 2023