MS HB1689

Increases state sales tax rate by 1 percentage point, from 7% to 8%, effective July 1, 2017.

Deposits all revenue from the new 1% sales tax into the Education Enhancement Fund for education purposes.

Exempts retail sales of food for human consumption from the additional 1% tax if the food items would be exempt under food stamp purchase rules.

Maintains existing reduced sales tax rates for agricultural equipment, manufacturing machinery, vehicles, and other specified items.