MS SB2290

Amends Mississippi Code Section 27-65-9 to exclude retail food sales from the definition of "business" for sales tax purposes when sold on a university or college campus to enrolled students.

Applies only when payment is made through a prepaid declining balance account or similar card issued by the institution that can be used solely for purchasing prepared meals.

Defines "food" for this exemption as items that would qualify for exemption under food stamp purchases but are not actually purchased with federal food stamps.

Grandfathers existing tax claims and assessments that accrued before the effective date of the act.

Takes effect upon passage.