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

HB 758 would exempt sales of tangible personal property and services to churches from Mississippi's sales tax, provided the church is federally tax-exempt (501(c)(3)) and uses the items solely for religious activities like worship or spreading their faith. The bill amends Mississippi's sales tax code to add churches to the list of entities already exempt, such as hospitals and schools, but limits the exemption to purchases directly supporting religious operations. It does not apply to general business expenses or non-religious activities of the church. This change would reduce sales tax costs for qualifying churches on eligible purchases.