Mississippi SB 2317: Sales tax; exempt retail sales of groceries during the month of August.

Bill Text

S. B. No. 2317 *SS36/R206* ~ OFFICIAL ~ R3/5
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To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2024

By: Senator(s) Hickman

SENATE BILL NO. 2317

AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, 1
TO EXEMPT FROM THE STATE SALES TAX, DURING THE MONTH OF AUGUST, 2
RETAIL SALES OF GROCERIES, DEFINED AS FOOD OR DRINK FOR HUMAN 3
CONSUMPTION ELIGIBLE FOR PURCHASE WITH FOOD STAMPS ISSUED BY THE 4
UNITED STATES DEPARTMENT OF AGRICULTURE OR OTHER FEDERAL AGENCY; 5
AND FOR RELATED PURPOSES. 6
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 7
SECTION 1. Section 27-65-111, Mississippi Code of 1972, is 8
amended as follows: 9
27-65-111. The exemptions from the provisions of this 10
chapter which are not industrial, agricultural or governmental, or 11
which do not relate to utilities or taxes, or which are not 12
properly classified as one (1) of the exemption classifications of 13
this chapter, shall be confined to persons or property exempted by 14
this section or by the Constitution of the United States or the 15
State of Mississippi. No exemptions as now provided by any other 16
section, except the classified exemption sections of this chapter 17
set forth herein, shall be valid as against the tax herein levied. 18
Any subsequent exemption from the tax levied hereunder, except as 19
indicated above, shall be provided by amendments to this section. 20

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No exemption provided in this section shall apply to taxes 21
levied by Section 27-65-15 or 27-65-21. 22
The tax levied by this chapter shall not apply to the 23
following: 24
(a) Sales of tangible personal property and services to 25
hospitals or infirmaries owned and operated by a corporation or 26
association in which no part of the net earnings inures to the 27
benefit of any private shareholder, group or individual, and which 28
are subject to and governed by Sections 41-7-123 through 41-7-127. 29
Only sales of tangible personal property or services which 30
are ordinary and necessary to the operation of such hospitals and 31
infirmaries are exempted from tax. 32
(b) Sales of daily or weekly newspapers, and 33
periodicals or publications of scientific, literary or educational 34
organizations exempt from federal income taxation under Section 35
501(c)(3) of the Internal Revenue Code of 1954, as it exists as of 36
March 31, 1975, and subscription sales of all magazines. 37
(c) Sales of coffins, caskets and other materials used 38
in the preparation of human bodies for burial. 39
(d) Sales of tangible personal property for immediate 40
export to a foreign country. 41
(e) Sales of tangible personal property to an 42
orphanage, old men's or ladies' home, supported wholly or in part 43
by a religious denomination, fraternal nonprofit organization or 44
other nonprofit organization. 45

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(f) Sales of tangible personal property, labor or 46
services taxable under Sections 27-65-17, 27-65-19 and 27-65-23, 47
to a YMCA, YWCA, a Boys' or Girls' Club owned and operated by a 48
corporation or association in which no part of the net earnings 49
inures to the benefit of any private shareholder, group or 50
individual. 51
(g) Sales to elementary and secondary grade schools, 52
junior and senior colleges owned and operated by a corporation or 53
association in which no part of the net earnings inures to the 54
benefit of any private shareholder, group or individual, and which 55
are exempt from state income taxation, provided that this 56
exemption does not apply to sales of property or services which 57
are not to be used in the ordinary operation of the school, or 58
which are to be resold to the students or the public. 59
(h) The gross proceeds of retail sales and the use or 60
consumption in this state of drugs and medicines: 61
(i) Prescribed for the treatment of a human being 62
by a person authorized to prescribe the medicines, and dispensed 63
or prescription filled by a registered pharmacist in accordance 64
with law; or 65
(ii) Furnished by a licensed physician, surgeon, 66
dentist or podiatrist to his own patient for treatment of the 67
patient; or 68

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(iii) Furnished by a hospital for treatment of any 69
person pursuant to the order of a licensed physician, surgeon, 70
dentist or podiatrist; or 71
(iv) Sold to a licensed physician, surgeon, 72
podiatrist, dentist or hospital for the treatment of a human 73
being; or 74
(v) Sold to this state or any political 75
subdivision or municipal corporation thereof, for use in the 76
treatment of a human being or furnished for the treatment of a 77
human being by a medical facility or clinic maintained by this 78
state or any political subdivision or municipal corporation 79
thereof. 80
"Medicines," as used in this paragraph (h), shall mean and 81
include any subst