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Bill > HB710


MS HB710

Sales tax; exempt sales of children's diapers and adult diapers.


summary

Introduced
01/15/2025
In Committee
01/15/2025
Crossed Over
Passed
Dead
02/26/2025

Introduced Session

2025 Regular Session

Bill Summary

An Act To Amend Section 27-65-111, Mississippi Code Of 1972, To Exempt From Sales Taxation Sales Of Children's Diapers And Adult Diapers; And For Related Purposes.

AI Summary

This bill amends the Mississippi sales tax code to create a new exemption for sales of children's diapers and adult diapers, whether they are cloth or disposable. The bill defines a "diaper" as an absorbent garment worn by a human who is unable to control or has difficulty controlling bladder or bowel movements. By adding this exemption, the bill will remove sales tax from these essential personal hygiene products, which can be particularly important for families with young children, elderly individuals, or people with medical conditions. The tax exemption will take effect on July 1, 2025, and will not impact any existing tax claims or assessments prior to that date. This change aims to make these necessary personal care items more affordable by eliminating the sales tax burden on consumers purchasing diapers.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

Died In Committee (on 02/26/2025)

bill text


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