Mississippi 2024 Regular Session

Mississippi House Bill HB1237

Introduced
2/15/24  
Refer
2/15/24  

Caption

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

Impact

The implementation of this bill will lead to significant changes in the state's sales tax structure, particularly concerning food items. It phases out a tax that disproportionately affects lower-income families, who often spend a higher percentage of their income on food. As the bill progresses, retailers will need to adjust their sales processes and accounting practices to accommodate the changing tax landscape. These changes may also influence consumer behavior, encouraging increased spending on food purchases in anticipation of tax exemptions.

Summary

House Bill 1237 aims to amend the Mississippi Code by phasing out the sales tax on retail sales of food for human consumption that are not purchased with food stamps. Under the bill, food items will be treated differently based on their purchase method. Food purchased with food stamps is exempt from sales tax, while those not purchased with food stamps will gradually see a reduction in their sales tax rate until they are exempt entirely after July 1, 2030. The proposed changes are structured to benefit consumers and offer financial relief for food purchases over time.

Contention

There are notable points of contention regarding House Bill 1237. Proponents argue that abolishing the sales tax on food will provide necessary relief to families and support healthier eating habits by making food more affordable. Critics, however, express concerns over the potential loss of state revenue that could arise from the phasing out of sales tax on food. There are fears that this could impact funding for public services, including education and healthcare, and highlight the need for careful consideration of alternative revenue sources to address potential budget shortfalls.

Companion Bills

No companion bills found.

Similar Bills

MS HB610

Sales tax; phase out on sales of certain food.

MS HB952

Sales tax; phase out on sales of certain food.

MS HB1024

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

MS SB2862

Sales tax; exempt sales of coins, currency and bullion.

MS HB4076

Sales tax and income tax; revise certain sales tax provisions, phase out individual income tax.

MS SB2872

Sales tax; reduce by half on sales of groceries.

MS HB1769

Sales tax; exempt retail sales of certain food.

MS HB1960

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