Groceries; exempt from state sales tax, and authorize municipalities to levy sales tax at lower rate.

An Act To Amend Section 27-65-111, Mississippi Code Of 1972, To Exempt From The State Sales Tax Retail Sales Of Food Or Drink For Human Consumption Eligible For Purchase With Food Stamps Issued By The United States Department Of Agriculture Or Other Federal Agency; To Clarify That This Exemption From The State Sales Tax Shall Not Affect A Sales Tax Levied By A Municipality Under This Act; To Authorize Any Municipality To Levy A Tax Of No More Than 1% On Retail Sales Of Food Or Drink For Human Consumption Eligible For Purchase With Food Stamps Issued By The United States Department Of Agriculture Or Other Federal Agency, But Only When Such Food Or Drink Is Purchased Without The Use Of Food Stamps Issued By The United States Department Of Agriculture Or Other Federal Agency; To Grant The Municipality The Discretion To Levy The Tax Either By The Authority Of Its Resolution Or By Calling An Election On The Question; To Grant The Municipality The Same Discretion In Adjusting The Rate Of The Tax And In Repealing The Tax, Regardless Of Which Method It Used For The Initial Levy; To Amend Section 27-65-241, Mississippi Code Of 1972, In Conformity To The Above; And For Related Purposes.