MS SB2210

Exempts retail sales of food and drink eligible for purchase with USDA food stamps from Mississippi state sales tax.

Authorizes municipalities to levy up to 1% sales tax on food and drink eligible for food stamps, but only when purchased without using food stamps.

Municipalities may adopt the tax by resolution or by calling an election requiring 60% approval from voters.

Municipalities may adjust or repeal the tax using the same method (resolution or election) used for the initial levy, regardless of which method was originally chosen.

Tax revenue, after 3% retained by Department of Revenue for collection costs, goes to the municipality and is collected using existing state sales tax procedures.