MS SB2707

Exempts sales of groceries from state sales tax during the month of August, effective July 1, 2023.

"Groceries" includes food and beverages (except beer, light wine, and light spirits) sold in supermarkets, grocery stores, convenience stores, dollar stores, drugstores, and farmers' markets for off-premises consumption.

Excludes food and beverages sold in restaurants, carryout stores, bars, cafes, and other establishments where on-premises consumption services are provided.

Adds new subsection (aaa) to Section 27-65-111 of the Mississippi Code of 1972 to establish this exemption.