MS SB2684

Reduces sales tax on retail sales of unprepared food for human consumption to 6-1/2% from July 1, 2010 through June 30, 2014, then to 6% thereafter.

Applies to food items not purchased with food stamps that would otherwise be exempt if purchased with USDA food stamps.

Creates new Mississippi Code Section 27-65-26.1 to establish the reduced tax rates for unprepared food.

Amends Section 27-65-17 to conform existing tax code provisions with the new reduced food tax rates.

Effective July 1, 2010.