MS HB500

Exempts retail sales of plant and animal agricultural, aquacultural, and horticultural products grown, raised, or produced in Mississippi from sales tax.

Adds new subsection (g) to Section 27-65-103 of the Mississippi Code to establish the exemption for human consumption products.

Exemption applies only to products grown, raised, or produced within Mississippi.

Takes effect July 1, 2019.

Does not affect any tax claims, assessments, or appeals for taxes accrued before the effective date.