Mississippi 2026 Regular Session

Mississippi House Bill HB1108

Introduced
1/19/26  
Refer
1/19/26  

Caption

Cottage food operations; increase cap annual gross income to $200,000.00.

Impact

The increase in the sales cap is expected to boost the cottage food industry within Mississippi, providing a vital source of income for many individuals and families. By raising the sales limit, the bill encourages existing cottage food operations to expand their offerings and encourages new entrants into the market. It also aims to support local economic growth, particularly in areas where traditional food businesses may not be feasible due to high startup costs and regulatory hurdles.

Summary

House Bill 1108 is aimed at amending Section 75-29-951 of the Mississippi Code of 1972 to increase the cap on the annual gross sales of cottage food operations from $35,000 to $200,000. This legislative change addresses the growing demand for small-scale food businesses by allowing them to operate with significantly higher income while remaining exempt from certain permitting requirements under state food safety regulations. Cottage food operations are defined as businesses producing nonpotentially hazardous food products for sale directly to consumers, thereby facilitating local entrepreneurship.

Contention

While the bill has garnered support from small business advocates and cottage food proponents, there may be concerns regarding food safety and consumer protection. Critics argue that raising the sales cap without corresponding enhancements in food safety oversight could lead to increased risks for consumers. The bill stipulates that cottage food operations must inform consumers that their products are not subject to Mississippi's stringent food safety regulations, a point which may evoke mixed reactions among various stakeholders, including health officials and consumer advocacy groups.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2265

Cottage foods; further define and increase sellers allowed annual gross sales amount to $59,000.00.

MS HB1710

Income tax; exclude tips from gross income.

MS HB504

Income tax; exclude overtime compensation from gross income.

MS SB3095

Tax; cut income and grocery taxes, increase fuel excise tax, and adjust distribution of certain fuel and sales taxes.

MS HB410

Taxes; increase certain and use revenue to provide assistance to hospitals for uncompensated medical care services.

MS SB2256

Concrete and solid waste trucks; increase maximum gross weight of.

MS SB2553

Income tax; exclude from gross income compensation and income of honorably discharged veterans.

MS HB1720

Income tax; exclude from gross income certain forgiven, cancelled or discharged federal student loan debt.

MS HB531

MS Rural Dentist Scholarship Program; increase number of students who may be admitted annually.

MS HB211

Income tax; exclude payment for property taken by eminent domain from gross income.

Similar Bills

No similar bills found.