Loading chat...

MS HB1544

Bill

Official Source

Status

Failed

2/25/2026

Primary Sponsor

Dan Eubanks

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Churches exempt from federal income taxation under Section 501(c)(3) would be exempt from Mississippi sales tax on tangible personal property and services used solely for propagating their creed or carrying on customary nonprofit religious activities
  • Purchases must be 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
  • The exemption amends Section 27-65-111 of the Mississippi Code of 1972, which contains various other sales tax exemptions for hospitals, schools, nonprofits, and specific organizations
  • Effective date is July 1, 2026
  • The bill preserves all existing claims, assessments, appeals, and enforcement actions for taxes due before the effective date

Legislative Description

Sales tax; exempt certain sales of tangible personal property and services to churches.

Last Action

Died In Committee

2/25/2026

Committee Referrals

Ways and Means1/19/2026

Full Bill Text

No bill text available