Fulton, MS asked in Tax Law for Mississippi

Q: Does Mississippi allow churches as a 501(c)3 to have a consumer's certificate of exemption on sales tax?

We have come from other states that do have exemptions for churches on sales tax and It just seems odd that Mississippi would not as well

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1 Lawyer Answer
Randall R. Saxton
Randall R. Saxton
PREMIUM
Answered
  • Tax Law Lawyer
  • Madison, MS
  • Licensed in Mississippi

A: No, Mississippi does not exempt religious organizations from sales tax. However, churches may be exempt on the purchase of utilities if they qualify for a federal income tax exemption under 26 USCS Section 501(c)(3) if the utilities are used on a property that is primarily used for religions or educational purposes. In order to obtain the sales tax exemption, the church should complete an Affidavit of Church Utility Exemption. The completed affidavit should be provided to the utility provider.

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