MS HB48

Adds new exemption (bb) to Section 27-65-111 for retail sales of food for human consumption not purchased with food stamps but that would qualify for exemption if purchased with food stamps.

Exemption applies to food items that meet the same criteria as those eligible for exemption under the existing food stamp purchase exemption in paragraph (o).

Effective date is July 1, 2025.

Does not affect tax claims, assessments, or actions for taxes accrued before the effective date.