MS SB2185

Exempts sales of food and beverages (excluding beer, light wine, and light spirits) from state sales tax when sold in supermarkets, grocery stores, convenience stores, dollar stores, drugstores, and farmers' markets for off-premises consumption.

Defines "groceries" to exclude food or beverages sold in restaurants, carryout stores, bars, cafes, and other establishments where preparation services are provided for on-premises consumption.

Adds a new subsection (aaa) to Section 27-65-111 of Mississippi Code of 1972 establishing this grocery sales tax exemption.

Effective upon passage of the legislation.