MS SB2306

Exempts retail sales of food for human consumption from Mississippi sales tax, even when not purchased with food stamps, provided the food items would qualify for the existing food stamp exemption

Amends Section 27-65-111 of the Mississippi Code of 1972, which governs sales tax exemptions not classified as industrial, agricultural, governmental, utilities, or tax-related

The exemption applies to the same categories of food that are already exempt when purchased with USDA food stamps or WIC food instruments

Effective date of July 1, 2011