MS SB2507

Creates the "Exemption on Health Foods Act of 2011" to exempt fresh and healthy fruits and vegetables and bottled water from Mississippi 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 bottles or containers for domestic consumption or culinary use, including natural spring water, well water, distilled water, and water with added chemicals.

Amends Section 27-65-111 of the Mississippi Code to add retail sales of fresh and healthy fruits and vegetables and bottled water as a new sales tax exemption category.

Effective date is July 1, 2011.