MS HB998

Creates the "Exemption on Health Foods Act of 2011" to exempt fresh and healthy fruits, vegetables, and bottled water from state sales tax.

Defines "fresh and healthy fruits and vegetables" as all raw produce intended for human consumption sold by retail establishments.

Defines "bottled water" as water in sealed containers (including spring, well, distilled, or treated water) sold for domestic consumption or culinary use.

Amends Mississippi Code Section 27-65-111 to add the new exemption as subsection (cc) to the list of sales tax exemptions.

Effective date is July 1, 2011; does not affect taxes due or accrued before the effective date.