MS HB1329

Exempts groceries from Mississippi state sales tax, defining "groceries" as food and beverages sold for off-premises consumption at supermarkets, grocery stores, convenience stores, dollar stores, drugstores, and farmers' markets

Excludes beer, light wine, and light spirit products from the grocery exemption

Does not apply to food or beverages sold in restaurants, carryout stores, bars, cafes, or areas within stores where food is prepared for on-premises consumption

Amends Section 27-65-111 of the Mississippi Code of 1972, adding this exemption to the existing list of sales tax exemptions

Effective date of July 1, 2021