MS HB1297

Exempts groceries from Mississippi state sales tax, defined 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 sales tax exemption

Does not exempt food or beverages sold at restaurants, bars, cafes, carryout stores, or prepared food areas within retail stores where items are made ready for on-premises consumption

Adds this exemption as a new subsection (aaa) to Section 27-65-111 of the Mississippi Code, which governs miscellaneous sales tax exemptions

Effective date of July 1, 2022