MS HB952

Phases out Mississippi's 7% sales tax on grocery food for human consumption over six years, beginning July 1, 2022, with annual 1% reductions (6% in 2022-23, 5% in 2023-24, continuing down to 1% in 2027-28)

Eliminates the sales tax entirely on qualifying grocery food beginning July 1, 2028

Applies to food items that would qualify for the existing food stamp exemption if purchased with SNAP benefits, but are purchased with cash or other non-food stamp payment methods

Maintains all existing sales tax exemptions and rates for other categories including farm equipment (1.5%), vehicles (3%), and manufacturing machinery (1.5%)

Preserves the state's ability to collect any taxes due or accrued before the act's effective date and continues enforcement of existing tax laws for prior obligations