MS HB1692

Exempts retail sales of fruits and vegetables from Mississippi sales tax, whether fresh, frozen, or canned without added caloric sweeteners.

Defines "caloric sweetener" to include sucrose, fructose, glucose, other sugars, and fruit juice concentrates that add calories to the diet.

Requires the Department of Revenue to develop a specific list of items covered by the exemption and establish guidelines for administering it.

Effective date is July 1, 2010.