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Bill > HB491


MS HB491

MS HB491
Sales tax; exempt sales of children's diapers and adult diapers.


summary

Introduced
01/12/2026
In Committee
01/12/2026
Crossed Over
Passed
Dead
02/25/2026

Introduced Session

2026 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 Mississippi law to exempt sales of children's diapers and adult diapers from state sales tax, defining "diaper" as an absorbent garment worn by a human who has difficulty controlling bladder or bowel movements. This exemption will take effect on July 1, 2026, and does not affect any taxes due or accrued before that date.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Died In Committee (on 02/25/2026)

bill text


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