MS SB2873

Amends Section 27-65-111 of Mississippi Code to exempt sales of groceries from state sales tax effective July 21, 2021.

Defines "groceries" as food and beverages other than beer, light wine, and light spirit products sold in supermarkets, grocery stores, convenience stores, dollar stores, drugstores, and farmers' markets for off-premises consumption.

Excludes prepared foods from the exemption, clarifying that food or beverages sold where preparation services are provided for on-premises consumption are not considered groceries under this exemption.