MS HB1037

Adds a 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), when used solely for propagating the church's creed or conducting customary nonprofit religious activities.

Requires that payment for exempt purchases be made using a church credit card, debit card, check, or other instrument drawn on a bank account in the church's name.

Exemption applies only to sales of tangible personal property or services; does not extend to other types of transactions.

Takes effect July 1, 2025.

Does not affect any sales tax claims, assessments, appeals, or liens for taxes due before the effective date.