Bill > HB48

This bill amends the Mississippi sales tax law to exempt retail sales of food for human consumption that are not purchased with food stamps, but which would be exempt from sales tax if they were purchased with food stamps. Specifically, the bill adds a new paragraph (bb) to Section 27-65-111 of the Mississippi Code to create this sales tax exemption. Currently, the law already provides a sales tax exemption for food purchased with food stamps issued by the U.S. Department of Agriculture. The new provision would extend this tax exemption to similar food items not purchased with food stamps, effectively ensuring that the same types of food are not subject to sales tax regardless of the payment method. The bill is set to take effect on July 1, 2025, and includes a standard provision ensuring that it does not affect any existing tax claims or assessments. This change aims to provide tax relief for food purchases and create consistency in the sales tax treatment of food items.

Budget and Finance

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB0048.xml