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

HB 690 would add a new exemption to Mississippi's sales tax law, allowing churches to avoid paying sales tax on physical goods and services purchased for religious activities. Specifically, it exempts sales to churches that are already federally tax-exempt under IRS Section 501(c)(3), provided the items are used solely for spreading their religious beliefs or conducting regular nonprofit worship. This amendment would add churches to the existing list of tax-exempt entities like hospitals, schools, and museums in the state's sales tax code. The change directly affects qualifying churches purchasing items such as building supplies, religious materials, or services for worship and ministry operations.