Mississippi legislation · 2026 Regular Session
Mississippi HB1544: Sales tax; exempt certain sales of tangible personal property and services to churches.
Status: Failed, February 25, 2026
AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY OR SERVICES TO A CHURCH THAT IS EXEMPT FROM FEDERAL INCOME TAXATION UNDER THE UNITED STATES INTERNAL REVENUE CODE FOR USE SOLELY IN THE PROPAGATION OF ITS CREED OR CARRYING ON ITS CUSTOMARY NONPROFIT RELIGIOUS ACTIVITIES; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-65-111, mississippi code of 1972, to exempt from sales taxation sales of tangible personal property or services to a church that is exempt from federal income taxation under the united states internal revenue code for use solely in the propagation of its creed or carrying on its customary nonprofit religious activities; and for related purposes.
From the introduced text:
AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY OR SERVICES TO A CHURCH THAT IS EXEMPT FROM FEDERAL INCOME TAXATION UNDER THE UNITED STATES INTERNAL REVENUE CODE FOR USE SOLELY IN THE PROPAGATION OF ITS CREED OR CARRYING ON ITS CUSTOMARY NONPROFIT RELIGIOUS ACTIVITIES; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-65-111, Mississippi Code of 1972, is amended as follows: 27-65-111. The exemptions from the provisions of this chapter which are not industrial, agricultural or governmental, or which do not relate to utilities or taxes, or which are not properly classified as one (1) of the exemption classifications of this chapter, shall be confined to persons or property exempted by this section or by the Constitution of the United States or the State of Mississippi. No exemptions as now provided by any other section, except the classified exemption sections of this chapter set forth herein, shall be valid as against the tax herein levied. *HR43/R334* H. B. No. 1544 ~ OFFICIAL ~ R3/5 26/HR43/R334 PAGE 1 (BS\KP) Any subsequent exemption from the tax levied hereunder, except as indicated above, shall be provided by amendments to this section. No exemption provided in this section shall apply to taxes …
Sponsors
- Eubanks, Dan (R, 25) · primary sponsor
- Remak, Kimberly (R, 7)
Latest actions
- : Died In Committee
- : Referred To Ways and Means
Subjects: Sales tax
Common questions
- What is HB1544?
- HB1544 is a bill in the Mississippi Legislature (2026 Regular Session): Sales tax; exempt certain sales of tangible personal property and services to churches.
- What does HB1544 do?
- In its own words: An act to amend section 27-65-111, mississippi code of 1972, to exempt from sales taxation sales of tangible personal property or services to a church that is exempt from federal income taxation under the united states internal revenue code for use solely in the propagation of its creed or carrying on its customary nonprofit religious activities; and for related purposes.
- What is the status of HB1544?
- Failed as of February 25, 2026. Latest action: Died In Committee (February 25, 2026).
- Who sponsored HB1544?
- Eubanks, Dan (R, 25), with 1 co-sponsor.
- Where is the official record for HB1544?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1544.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.