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

HB 1037 would exempt sales of physical goods and services to churches from Mississippi's sales tax, provided the churches hold federal tax-exempt status (501(c)(3)) and use the purchases solely for religious activities like worship or spreading their faith. This change would add churches to Mississippi's existing list of tax-exempt entities, similar to hospitals and schools. The exemption applies only to goods/services directly supporting religious operations, not general church expenses. The bill was introduced but died in committee in February 2025.