MS HB140

Exempts retail sales of fruits and vegetables from Mississippi sales tax, including fresh produce and items preserved by freezing or canning 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.

Becomes effective July 1, 2011.

Does not affect any tax claims, assessments, or suits for taxes accrued before the effective date.