JACKSON, Miss. — According to the Mississippi Department of Revenue, “There is no overall exemption from sales tax in Mississippi that applies to churches; however, 501(c)(3) churches in Mississippi are exempt from sales tax on purchases of electricity, gases, other fuels and potable water used on property that is primarily used for religious or educational purposes. Churches should complete the Affidavit for Church Utility Exemption and provide it to their utility vendors to take advantage of this exemption.”
The DOR Affidavit form may be found at the Department of Revenue’s website, dor.ms.gov, under Forms and Resources, search for form 72-15-09. Affidavits should be provided annually to each of the church’s utility companies in order to properly remove the related sales tax from the respective utility bill. For additional information or related questions, visit the Department of Revenue website: dor.ms.gov.
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