MS HB758

Adds a new sales tax exemption for churches exempt from federal income taxation under Internal Revenue Code Section 501(c)(3) for purchases of tangible personal property or services used solely in propagating their creed or conducting customary nonprofit religious activities.

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

Effective date is July 1, 2025.

Does not affect any tax assessments, claims, or lawsuits related to sales taxes accrued before the effective date.