MS HB964

Exempts from state sales tax the sale of food and beverages (excluding beer, light wine, and light spirit products) sold in supermarkets, grocery stores, convenience stores, dollar stores, drugstores, and farmers' markets for off-premises consumption.

Defines "groceries" to exclude food or beverages sold in restaurants, carryout stores, bars, cafes, and other establishments where services are provided for food or beverage preparation for on-premises consumption.

Does not affect any tax claims, assessments, appeals, or suits for taxes due or accrued before the effective date of the act.

Takes effect July 1, 2023.