MS HB1079

Increases Mississippi state sales tax rate from 7% to 9% on retail sales of tangible personal property, amusement admissions, utilities, telecommunications services, alcoholic beverages, and digital products.

Exempts from sales tax retail sales of food for human consumption that would qualify for exemption if purchased with food stamps, even when purchased without food stamps.

Applies the 9% rate increase to specific tax sections including Section 27-65-17 (general sales tax), 27-65-19 (utilities and telecommunications), 27-65-22 (amusement admissions), 27-65-23 (services), 27-65-25 (alcoholic beverages), and 27-65-26 (digital products).

Effective date is July 1, 2020.