HB 248 Mississippi House · 2025 Regular Session

Sales tax; revise exemption for sales of food to certain charitable organizations.

HB 248 amends Mississippi's sales tax code to remove the requirement that food sold to certain charitable organizations must be nonperishable. This change directly affects food banks, shelters, and other charities that distribute food to people in need, allowing them to receive tax-exempt status on all food items (including perishable goods) purchased from retailers. The key mechanism is revising Section 27-65-111 to delete the "nonperishable" restriction while maintaining the existing exemption for qualifying charitable organizations. This policy update simplifies the process for charities to obtain tax-free food supplies without altering other exemption rules.

Issues: ✓ Budget & Taxes

Bill status died 3 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Mar 2025

House Passage

Feb 2025

Senate Passage

Governor

Introduced Feb 27, 2025 Last action Mar 18, 2025

Maddy AI version diff · 1 comparison

What changed between versions

As Introduced → Current version · 10 edits

MAJOR

This bill amends Mississippi's sales tax exemption rules to expand which charitable organizations can receive tax-free purchases. The most significant change removes the requirement that food items must be nonperishable for charitable organizations, allowing them to purchase perishable food tax-free. Additionally, the bill adds numerous new exempt organizations and clarifies definitions for various items like medicines, school supplies, and coins.

Scope change

The bill significantly expands the scope of tax exemptions by adding approximately 20 new exempt organizations, removing the nonperishable food requirement for charities, and clarifying definitions for medicines and coins.

ELIGIBILITY

Removed the requirement that food items sold to charitable organizations must be nonperishable, allowing them to purchase perishable food tax-free.

Added exemptions for approximately 20 new organizations including the Mississippi Children's Museum, Jackson Zoological Park, Hattiesburg Zoo, and various other nonprofits.

Added new exemption for sales of hearing aids when prescribed by a licensed physician, audiologist, or hearing aid specialist.

Added exemption for sales of coins, currency, and bullion when sold based on their intrinsic value as precious metals or collectibles rather than as currency.

Added exemption for sales of durable medical equipment and home medical supplies when ordered or prescribed by a licensed physician.

Added exemption for sales of food and merchandise at events held for religious or charitable purposes at agricultural facilities.

Added exemption for sales of potting soil, mulch, and soil amendments to commercial plant nurseries that operate exclusively at wholesale.

DEFINITION

Added detailed definitions for 'medicines' to clarify what items are included and excluded from the sales tax exemption.

Added detailed definitions for 'coins, currency, and bullion' to clarify what items qualify for tax exemption.

TIMELINE

Set the effective date of the act to July 1, 2025.

Floor votes · House Feb 26, 2025

How they voted

117–0

Passed · 2 other

Total votes 119

Feb 26, 2025

D Democratic39

38 Yea 1

97% Yea

I Independent2

1 Yea 1

50% Yea

R Republican78

78 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 4, 2025

Committee

Referred To Finance

upper

Feb 27, 2025

Introduced

Transmitted To Senate

lower

Feb 26, 2025

Lower · Passed

Passed

lower

Feb 25, 2025

Lower · Passed

Title Suff Do Pass

lower

Jan 10, 2025

Committee

Referred To Ways and Means

lower

1 primary · 1 co-sponsor