Mississippi 2023 Regular Session

Mississippi Senate Bill SB2872

Introduced
1/16/23  
Refer
1/16/23  

Caption

Sales tax; reduce by half on sales of groceries.

Impact

If enacted, SB2872 would directly affect the sales tax framework in Mississippi, specifically targeting taxes on food purchases among low-income families who rely on federal assistance in the form of food stamps. The legislation provides a significant tax relief for those eligible, potentially increasing the purchasing power of households facing food insecurity. By lowering the tax on qualifying food items, the bill seeks to facilitate healthier eating habits among recipients, contributing to the overall welfare and nutrition of the community.

Summary

Senate Bill 2872 aims to amend Section 27-65-17 of the Mississippi Code of 1972 by adjusting the tax rate applied to retail sales of food or drink for human consumption that are eligible for purchase with food stamps issued by the USDA or other federal agencies. The proposed legislation intends to lower the current sales tax on these items from the standard rate to a reduced rate of three and one-half percent (3.5%). This change is part of an effort to ease the financial burden on families using food assistance programs and to ensure better access to affordable food options.

Contention

Discussion surrounding SB2872 may highlight the potential varying perspectives on sales taxation and welfare assistance. Proponents argue that reducing taxes on essential items such as food aligns with broader goals of enhancing food security and relieving economic pressures on vulnerable populations. Detractors, however, might raise concerns about the implications of such tax reductions on state revenue, questioning whether the resulting financial impacts could affect funding for public services and programs that benefit all citizens.

Companion Bills

No companion bills found.

Similar Bills

MS SB2397

Sales tax; 1.5% rate for retail sales of cattle trailers and fencing materials to farmers for agricultural purposes.

MS SB2266

Sales tax; require DOR to publish list of agricultural items eligible for exemption or reduced rate.

MS SB2018

Sales tax; remove tax on wholesale sales of beer.

MS HB1960

Sales tax; levy additional tax on retail sales of soft drinks.

MS HB1205

Sales tax; reduce rate to 1.5% for retail sales of fencing material and cattle trailers to farmers for agricultural purposes.

MS SB2804

Sales tax; 1.5% rate for retail sales of livestock fencing and trailers to commercial farmers for agricultural purposes.

MS HB629

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MS HB931

Sales tax; reduce rate on retail sales of motorcycles.