Mississippi 2024 Regular Session

Mississippi Senate Bill SB2306

Introduced
2/7/24  
Refer
2/7/24  

Caption

Sales tax; exempt sales of poultry products to tax-exempt charities operating food banks, food pantries or food lines.

Impact

This bill's impact on state law centers on the adjustment of existing tax provisions governing the sales of tangible personal property. The amendment would mean that charitable organizations involved in food distribution would have greater financial flexibility, possibly leading to increased availability of poultry products for their clients. This could be particularly impactful in alleviating food insecurity in communities across Mississippi. The proposed effectiveness date of July 1, 2024, indicates that the bill aims to allow sufficient time for associated administrative changes to be made within the relevant state agencies and charities to adopt the amended tax structure.

Summary

Senate Bill 2306 aims to amend Section 27-65-111 of the Mississippi Code of 1972 to exempt sales of poultry products from sales taxation when the sale is made to charitable organizations that operate food banks, food pantries, or food lines, and are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code. This legislative change is significant in that it seeks to enhance the support for charitable efforts in providing food assistance to needy populations within the state. By removing the sales tax burden on these transactions, the bill intends to make it easier and less costly for charities to provide essential food products to those who rely on them for sustenance.

Contention

While the bill is positioned as an enhancement for charitable food distribution efforts, discussions around it may reflect broader concerns about tax policy and state revenue implications. There could be debate surrounding the extent to which sales tax exemptions should be granted and the potential precedent it sets for other food-related products beyond poultry. Advocates for this bill may argue that such measures are necessary in a world with rising food costs and increased demand for food assistance, while opponents could raise concerns about the overall impact on state revenue and equity issues related to tax policy.

Companion Bills

No companion bills found.

Previously Filed As

MS HB418

Sales tax; exempt retail sales of certain food.

MS HB461

Sales tax; exempt sales of perishable food items to certain charitable organizations.

MS SB2691

Sales taxation; exempt sales to certain community action agencies exempted from federal income taxation.

MS HB1333

Sales tax; exempt sales of feminine hygiene products.

MS SB2895

Sales and use tax; exempt sales of feminine hygiene products and diapers.

MS HB610

Sales tax; phase out on sales of certain food.

MS SB2689

Sales taxation; exempt sales to Head Start programs.

MS SB2878

Sales tax; exempt sales of gold or silver bullion.

MS SB2706

Sales tax; exempt sales of groceries.

MS SB3095

Sales tax; exempt sales of groceries.

Similar Bills

MS SB2755

Sales tax; exempt sales of tangible personal property or services to Habitat for Humanity Mississippi Capital Area.

MS HB1166

Sales tax; bring forward certain sections of law authorizing various exemptions.

MS SB2193

Sales taxation; exempt sales to Head Start programs.

MS SB2385

Sales tax; exempt sales of feminine hygiene products.

MS HB836

Sales tax; exempt sales of tangible personal property to certain nonprofit organizations that provide guide and service dogs to people with disabilities.

MS SB2707

Sales tax; exempt sales of groceries in August.

MS SB2706

Sales tax; exempt sales of groceries.

MS HB418

Sales tax; exempt retail sales of certain food.