Mississippi 2024 Regular Session

Mississippi Senate Bill SB2316

Introduced
2/7/24  
Refer
2/7/24  

Caption

Sales tax; exempt sales of groceries.

Impact

If enacted, the exemption would have significant implications for the state's revenue from sales tax, as grocery purchases represent a considerable portion of consumer spending. Supporters of SB2316 argue that lifting the sales tax on groceries will provide economic relief to families, making essential food items more affordable, especially for those under financial strain. The bill reflects a growing trend among states to exempt food purchases from sales tax as a means to support lower-income households and combat food insecurity.

Summary

Senate Bill 2316 amends Section 27-65-111 of the Mississippi Code of 1972 to exempt retail sales of groceries from the state sales tax. The bill defines groceries as food or drink for human consumption that can be purchased with food stamps issued by the United States Department of Agriculture or other federal agencies. This legislative change aims to alleviate the financial burden on low-income families and individuals who rely on food assistance programs, promoting greater access to necessary food items without the extra cost of sales tax.

Contention

Notably, the bill may face opposition from lawmakers concerned about the potential loss of sales tax revenue to the state. Critics could argue that while the intent is beneficial, the state needs those funds for essential services. Thus, discussions may revolve around finding a balance between providing the necessary exemptions for families and maintaining adequate funding for government operations. Therefore, while the bill seeks to address food accessibility, it also enters a larger conversation regarding funding and economic sustainability in Mississippi.

Companion Bills

No companion bills found.

Similar Bills

MS SB2755

Sales tax; exempt sales of tangible personal property or services to Habitat for Humanity Mississippi Capital Area.

MS HB418

Sales tax; exempt retail sales of certain food.

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 SB3095

Sales tax; exempt sales of groceries.

MS SB2706

Sales tax; exempt sales of groceries.

MS SB2707

Sales tax; exempt sales of groceries in August.