Mississippi 2023 Regular Session

Mississippi Senate Bill SB2706

Introduced
1/16/23  
Refer
1/16/23  

Caption

Sales tax; exempt sales of groceries.

Impact

The enactment of SB2706 will have tangible implications for state revenue by reducing the overall sales tax income derived from food sales. Supporters argue that this exemption is necessary to support families, particularly those living in low-income areas, helping to provide food security and support local businesses. The bill is expected to have a positive effect on consumer purchasing power and may stimulate spending in the local economy linked to food sales.

Summary

Senate Bill 2706 aims to amend Section 27-65-111 of the Mississippi Code of 1972 by exempting sales of food and beverages—excluding beer, light wine, and light spirit products—from state sales tax around the state. This bill will apply specifically to sales in supermarkets, grocery stores, convenience stores, dollar stores, drugstores, and farmers' markets, intended for off-premises consumption. The legislation's main objective is to alleviate the financial burden on consumers by reducing the cost of food staples during economically challenging times.

Contention

Though there is general support for reducing taxes on groceries, the proposal may face challenges as stakeholders evaluate the impact on state funding. Critics may argue that this tax relief could lead to potential shortfalls in state revenue that funds essential services. Therefore, while the intention of SB2706 is to ease the financial strain on consumers, it brings forth discussions regarding fiscal responsibility and ensuring the funding stability necessary for maintaining state services.

Companion Bills

No companion bills found.

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