Bill > HB797

This bill amends Mississippi law to exempt the sale of children's diapers, both single-use and reusable, from state sales tax. This exemption is added to a list of existing sales tax exemptions found in Section 27-65-111 of the Mississippi Code of 1972, which outlines various goods and services that are not subject to sales tax, such as newspapers, coffins, and certain medical supplies. The bill also specifies that this change will not affect any taxes due or accrued before its effective date of July 1, 2026, and that all existing sales tax laws will remain in effect for those prior periods.

Budget and Finance

https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB0797.xml