Senate Bill 2891 Summary

• Exempts sales of food and beverages (except beer and light wine) from state sales tax when sold in supermarkets, grocery stores, convenience stores, dollar stores, drugstores, and farmers' markets.

• Defines "groceries" as food and beverages for off-premises consumption, excluding items sold in restaurants, carryout stores, bars, and cafes where preparation services are provided.

• Does not apply to food or beverages sold in areas of retail stores where on-premises consumption services are offered, regardless of actual consumption location.

• Amends Section 27-65-111, Mississippi Code of 1972, by adding a new exemption classification (aaa) to the existing sales tax exemptions.

• Takes effect upon passage.