Mississippi 2023 Regular Session

Mississippi House Bill HB964

Introduced
1/16/23  
Refer
1/16/23  

Caption

Sales tax; exempt sales of groceries.

Impact

If enacted, this bill is expected to have a significant positive impact on low-income households by providing financial relief on essential grocery purchases. The measure addresses concerns regarding the affordability of food amidst rising costs, thereby potentially enhancing food security within the state. The exemption aims to benefit a broad segment of the population, particularly during times of economic strain.

Summary

House Bill 964 seeks to amend Section 27-65-111 of the Mississippi Code of 1972, specifically to exempt the sales of food and beverages from the state sales tax. This exemption will apply to items sold in various venues, including supermarkets, grocery stores, convenience stores, dollar stores, drugstores, and farmers' markets, excluding alcoholic beverages such as beer, light wine, and light spirit products. The primary aim of this legislation is to alleviate the financial burden on consumers by making basic food items more affordable.

Contention

While the bill has garnered support from legislators championing economic relief for families, notable points of contention may arise regarding its fiscal implications for state revenue. Critics may argue that such tax exemptions could result in decreased funding for public services if not balanced by alternative revenue sources. Additionally, there may be discussions about the long-term sustainability of the exemption and its effects on businesses that would now have to navigate the tax structure differently.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1297

Sales tax; exempt sales of groceries.

MS SB2706

Sales tax; exempt sales of groceries.

MS SB3095

Sales tax; exempt sales of groceries.

MS SB2187

Sales tax; exempt sales of groceries.

MS SB2375

Sales tax; exempt sales of groceries.

MS SB2811

Sales tax; exempt sales of groceries.

MS SB2316

Sales tax; exempt sales of groceries.

MS SB2707

Sales tax; exempt sales of groceries in August.

MS SB2317

Sales tax; exempt retail sales of groceries during the month of August.

MS SB2810

Sales tax; exempt retail sales of groceries on Saturday or Sunday before Thanksgiving.

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 HB418

Sales tax; exempt retail sales of certain food.

MS SB2706

Sales tax; exempt sales of groceries.

MS SB2707

Sales tax; exempt sales of groceries in August.

MS SB2187

Sales tax; exempt sales of groceries.