Bill

Bill > SB3119


MS SB3119

MS SB3119
Sales tax; reduce to 1/2% for groceries, and adjust distribution to avoid impact on municipalities.


summary

Introduced
02/17/2026
In Committee
02/17/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act To Amend Section 27-65-17, Mississippi Code Of 1972, To Tax Retail Sales Of Groceries At 1/2% From And After July 1, 2026; To Amend Section 27-65-75, Mississippi Code Of 1972, To Conform, And To Adjust The Distribution Of Sales Tax Revenue In Order To Maintain The Distribution To Municipalities As If The Grocery Tax Had Not Been Reduced; And For Related Purposes.

AI Summary

This bill, effective July 1, 2026, reduces the state sales tax rate on groceries from 5% to 1/2% (one-half of one percent). To ensure that municipalities do not lose revenue due to this reduction, the bill also adjusts how sales tax revenue is distributed, specifically by increasing the percentage of sales tax collected on groceries that is allocated to municipalities. This adjustment aims to maintain the current level of sales tax revenue distribution to municipalities as if the grocery tax had not been lowered.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred To Finance (on 02/17/2026)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...