Senate Bill 2316 Summary

• Adds a new exemption to Mississippi sales tax for retail sales of groceries, defined as food or drink for human consumption eligible for purchase with food stamps issued by the United States Department of Agriculture or other federal agency.

• The exemption applies to the same categories of groceries already exempted under existing law for food stamp and WIC purchases, but expands the exemption to all grocery sales meeting this definition regardless of payment method.

• Takes effect July 1, 2024.