MS SB2521

Amends Section 27-65-111 of Mississippi Code to add a new exemption (cc) for retail sales of food for human consumption that would qualify for tax exemption if purchased with food stamps, even when purchased without food stamps.

Extends the existing food stamp exemption in paragraph (o) to cover the same food items purchased with non-federal funds, creating parity in tax treatment regardless of payment method.

Exemption applies to foods that meet the definition of items eligible for purchase under the federal food stamp program administered by the United States Department of Agriculture.

Effective date: July 1, 2012.