MS SB2187

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

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 prepared food areas within stores where items are made ready 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, 2022