MS HB1084

Adds new sales tax exemption for tangible personal property and services sold to churches exempt from federal income taxation under 26 USCS Section 501(c)(3) for use solely in propagation of the church's creed or customary nonprofit religious activities.

Exemption applies only when payment is made by credit card, debit card, or similar card issued in the church's name, or by check or instrument drawn on a bank account in the church's name.

Amends Section 27-65-111 of the Mississippi Code of 1972 by adding new paragraph (bbb) to the list of exempt sales.

Takes effect July 1, 2024.