Mississippi HB 48: Sales tax; exempt retail sales of certain food.

Bill Text

H. B. No. 48 *HR43/R348* ~ OFFICIAL ~ R3/5
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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2025

By: Representative Currie

HOUSE BILL NO. 48

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

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No exemption provided in this section shall apply to taxes 20
levied by Section 27-65-15 or 27-65-21. 21
The tax levied by this chapter shall not apply to the 22
following: 23
(a) Sales of tangible personal property and services to 24
hospitals or infirmaries owned and operated by a corporation or 25
association in which no part of the net earnings inures to the 26
benefit of any private shareholder, group or individual, and which 27
are subject to and governed by Sections 41-7-123 through 41-7-127. 28
Only sales of tangible personal property or services which 29
are ordinary and necessary to the operation of such hospitals and 30
infirmaries are exempted from tax. 31
(b) Sales of daily or weekly newspapers, and 32
periodicals or publications of scientific, literary or educational 33
organizations exempt from federal income taxation under Section 34
501(c)(3) of the Internal Revenue Code of 1954, as it exists as of 35
March 31, 1975, and subscription sales of all magazines. 36
(c) Sales of coffins, caskets and other materials used 37
in the preparation of human bodies for burial. 38
(d) Sales of tangible personal property for immediate 39
export to a foreign country. 40
(e) Sales of tangible personal property to an 41
orphanage, old men's or ladies' home, supported wholly or in part 42
by a religious denomination, fraternal nonprofit organization or 43
other nonprofit organization. 44

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(f) Sales of tangible personal property, labor or 45
services taxable under Sections 27-65-17, 27-65-19 and 27-65-23, 46
to a YMCA, YWCA, a Boys' or Girls' Club owned and operated by a 47
corporation or association in which no part of the net earnings 48
inures to the benefit of any private shareholder, group or 49
individual. 50
(g) Sales to elementary and secondary grade schools, 51
junior and senior colleges owned and operated by a corporation or 52
association in which no part of the net earnings inures to the 53
benefit of any private shareholder, group or individual, and which 54
are exempt from state income taxation, provided that this 55
exemption does not apply to sales of property or services which 56
are not to be used in the ordinary operation of the school, or 57
which are to be resold to the students or the public. 58
(h) The gross proceeds of retail sales and the use or 59
consumption in this state of drugs and medicines: 60
(i) Prescribed for the treatment of a human being 61
by a person authorized to prescribe the medicines, and dispensed 62
or prescription filled by a registered pharmacist in accordance 63
with law; or 64
(ii) Furnished by a licensed physician, surgeon, 65
dentist or podiatrist to his own patient for treatment of the 66
patient; or 67

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(iii) Furnished by a hospital for treatment of any 68
person pursuant to the order of a licensed physician, surgeon, 69
dentist or podiatrist; or 70
(iv) Sold to a licensed physician, surgeon, 71
podiatrist, dentist or hospital for the treatment of a human 72
being; or 73
(v) Sold to this state or any political 74
subdivision or municipal corporation thereof, for use in the 75
treatment of a human being or furnished for the treatment of a 76
human being by a medical facility or clinic maintained by this 77
state or any political subdivision or municipal corporation 78
thereof. 79
"Medicines," as used in this paragraph (h), shall mean and 80
include any substance or preparation intended for use by external 81
or internal applicati