MS HB690

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 instrument drawn on a bank account in the church's name to qualify for the exemption

Amends Section 27-65-111, Mississippi Code of 1972, which governs sales tax exemptions not classified as industrial, agricultural, governmental, or utility-related

Effective date is July 1, 2026

Existing tax claims, assessments, appeals, or causes of action accrued before the effective date remain unaffected by this legislation