Sales tax; exempt retail sales of groceries, and adjust distribution to avoid impact on municipalities.

SB 3001 would remove the 7% sales tax on grocery purchases in Mississippi and adjust how sales tax revenue is distributed to cities and towns. This ensures municipalities continue receiving the same level of funding they would have if groceries remained taxable. The bill amends Mississippi tax code sections to implement this exemption and revenue adjustment. The bill was referred to the Finance Committee but died there on February 26, 2025, and did not become law.