MS SB2570

Exempts from state sales tax all retail sales of food or drink for human consumption eligible for purchase with USDA food stamps, regardless of whether food stamps are actually used.

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

Allows municipalities to impose the tax either by resolution or by election requiring 60% voter approval, with discretion to adjust or repeal using the same method initially chosen.

Removes outdated language from existing law that restricted the exemption based on federal waivers, making the exemption permanent and unconditional.

Effective July 1, 2025.