Mississippi 2024 Regular Session

Mississippi Senate Bill SB2317

Introduced
2/7/24  
Refer
2/7/24  

Caption

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

Impact

The implementation of SB2317 is expected to positively affect consumer behavior by encouraging increased grocery shopping and spending during the designated month. Such policy may particularly benefit low- to middle-income households who are the most impacted by sales taxes on essential food items. Additionally, proponents of the bill argue that this measure aligns with efforts to alleviate economic strains caused by inflation and rising living costs, further enhancing the purchasing power of consumers during crucial shopping periods.

Summary

Senate Bill 2317 aims to amend Section 27-65-111 of the Mississippi Code of 1972 by exempting retail sales of groceries, defined as food or drink for human consumption that can be purchased with food stamps, from state sales tax during the month of August. This initiative is intended to provide temporary financial relief to consumers, particularly families who rely on food assistance programs. The legislation proposes that by eliminating the sales tax on groceries for this month, it can help reduce the overall cost of living and promote consumer spending in the state.

Contention

Despite its intended benefits, the bill may also encounter criticism regarding its fiscal implications. Some lawmakers might question the potential loss of revenue for state and local governments which could arise from the suspension of sales tax on groceries. There are concerns that the expected increase in grocery sales might not fully compensate for this revenue loss, prompting debates on whether such a tax exemption is a sustainable solution for long-term economic relief. Furthermore, discussions may focus on whether the selected month effectively addresses the persistent, year-round issues of food affordability.

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.