MS SB2706

Exempts sales of food and beverages (other than beer, light wine, and light spirit products) from state sales tax when purchased in supermarkets, grocery stores, convenience stores, dollar stores, drugstores, and farmers' markets.

Applies only to groceries sold for off-premises consumption; does not apply to food and beverages sold in restaurants, carryout stores, bars, cafes, or other establishments providing food preparation services.

Adds paragraph (aaa) to Section 27-65-111 of the Mississippi Code to establish the new exemption.

Takes effect July 1, 2023.