MS HB610

Phases out sales tax on retail food for human consumption not purchased with food stamps over a six-year period beginning July 1, 2023, reducing from 6% to 0% by July 1, 2029.

Tax rates on eligible food items decrease annually: 6% (2023-2024), 5% (2024-2025), 4% (2025-2026), 3% (2026-2027), 2% (2027-2028), 1% (2028-2029), and 0% (2029 onward).

Applies only to food items that would be exempt from sales tax if purchased with federal food stamps, creating parity between food stamp-purchased and non-food stamp-purchased groceries.

After July 1, 2029, eligible food for human consumption becomes fully exempt from Mississippi sales tax regardless of payment method.

Effective date is July 1, 2023.