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

HB 1544 would exempt churches from Mississippi's sales tax on purchases of tangible personal property and services. Specifically, it adds a new exemption for churches that are federally tax-exempt under the Internal Revenue Code, covering items used solely for religious activities like spreading their faith or conducting nonprofit worship. This change would apply to churches meeting federal tax-exempt status and using purchases for core religious operations, not general administrative costs. The bill modifies existing tax law to explicitly include this category of religious organizations among other exempt entities like hospitals and schools.