Mississippi 2022 Regular Session

Mississippi House Bill HB952

Introduced
1/17/22  
Refer
1/17/22  

Caption

Sales tax; phase out on sales of certain food.

Impact

If enacted, HB 952 would significantly alter the sales tax framework under Mississippi Code, specifically targeting the tax applied to food sales. Over the course of several years, the tax on food sales would decrease, thereby contributing to increased disposable income for citizens. This gradual phase-out is intended to promote economic relief particularly for low-income families who may spend a larger portion of their income on food. The bill reflects a legislative approach to address issues of food affordability and support public health initiatives.

Summary

House Bill 952 aims to phase out the sales tax applied to retail sales of food for human consumption that are not purchased with food stamps. The bill outlines a gradual decrease in the sales tax rate on these food items from 6% in the first year after enactment to a complete exemption by July 1, 2028. This measure is designed to alleviate the financial burden on consumers by making food more accessible and affordable as the state moves towards a more equitable taxation structure.

Contention

While the supporters of the bill argue that it will provide essential assistance to families and promote spending in local economies, there may be contention regarding the lost revenue for the state that could arise from the reduction and eventual elimination of sales tax on food items. Critics may express concerns about the sustainability of state funding and essential public services that rely on sales tax revenue. As with many tax-related bills, discussions may center around balancing economic growth with fiscal responsibility.

Companion Bills

No companion bills found.

Similar Bills

MS HB1237

Sales tax; phase out on retail sales of certain food.

MS HB610

Sales tax; phase out on sales of certain food.

MS HB1024

Sales tax; phase out on retail sales of certain food.

MS SB2862

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MS SB2872

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MS HB4076

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MS SB2225

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MS SB2811

Sales tax; exempt sales of groceries.