Church Sales Tax Exemption

Miss. Code Section 27-65-19 provides an exemption from sales tax on certain utilities sold to churches that are exempt from federal income taxation under 26 USCS Section 501(c)(3).  The Notice published by the state Department of Revenue, dated June 1, 2012, explains that churches must provide a copy of their IRS determination letter certifying their 501(c)(3) status to to PRVEPA in order to receive this exemption from sales tax.  If a church cannot produce such letter, that church may instead complete an “Affidavit of Church Purchasing Utilities.”

State law requires Pearl River Valley Electric to charge sales tax to any churches that have not submitted a current Church Sales Tax Exemption affidavit. In order to maintain exempt status for sales tax, this affidavit must be completed and sent to us. See the links below for further information and a copy of the affidavit.

Mississippi Department of Revenue

Church Sales Tax Exemption Form (MS DoR website)

If you need any further information about this issue, please feel free to contact us. Our mailing address is: P.O. Box 1217, Columbia, MS 39429