AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION RETAIL SALES OF MENSTRUAL HYGIENE PRODUCTS; AND FOR RELATED PURPOSES.
House Bill 1808 amends Mississippi’s sales tax exemption statute, Section 27-65-111, to add a new exemption for retail sales of menstrual hygiene products. The bill defines these products broadly to include items such as tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups, including both disposable and washable versions. The exemption would apply to retail sales of these items beginning July 1, 2026.
The bill’s primary legal effect is to remove state sales tax from menstrual hygiene products by adding them to the list of exempt items under Mississippi’s sales tax code. It does not alter existing tax liabilities that accrued before the effective date, and it preserves the state’s ability to assess, collect, and enforce taxes, liens, penalties, and related actions for prior periods. In practical terms, the measure would reduce the cost of these products for consumers and require retailers and the Department of Revenue to treat them as exempt sales once the law takes effect.
The available context shows no recorded committee transcript, vote history, or formal opposition in the materials provided, so there is no documented debate to gauge broad sentiment. Based on the bill’s caption and structure, the measure appears to be a targeted consumer tax relief proposal with a public-health and affordability rationale. The absence of recorded votes or discussion suggests the bill’s political reception cannot be determined from the provided record.
Because no committee testimony or floor debate is included, there are no specific points of contention documented in the source materials. Potential issues that could arise in implementation include defining which products qualify, ensuring consistent retailer compliance, and estimating the revenue impact of the exemption. However, those concerns are not expressly raised in the provided context.
HB1808 would amend Mississippi Code Section 27-65-111 to create a new sales tax exemption for menstrual hygiene products, thereby excluding those retail sales from the state sales tax base. The bill would affect retailers selling qualifying products, consumers purchasing them, and the Department of Revenue’s administration of the sales tax code. It would not disturb existing tax obligations accrued before July 1, 2026, and it preserves enforcement authority for prior liabilities.
The provided record contains no committee transcript and no voting history, so there is no direct evidence of support or opposition from legislators, stakeholders, or the public. The bill’s purpose suggests a generally favorable consumer-relief and affordability framing, but the available materials do not document any formal sentiment beyond the bill’s introduction.
No specific contention is documented in the supplied materials. The bill is a straightforward tax exemption proposal, and the record does not show disputes over scope, revenue loss, or administrative complexity. If contested, likely issues would center on fiscal impact, product definitions, and whether the exemption should be extended to related personal-care items, but those concerns are not stated in the context provided.