AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF CHILDREN'S DIAPERS; AND FOR RELATED PURPOSES.
Summary
House Bill 797 amends Mississippi’s sales tax exemption statute, Section 27-65-111, to add a new exemption for sales of children’s diapers. The bill defines the exempt items broadly to include both single-use diapers and reusable diapers. If enacted, these purchases would no longer be subject to state sales tax under the listed exemption section, beginning July 1, 2026.
The bill is a targeted tax relief measure focused on household necessities for families with young children. It does not create a new tax program or alter the general sales tax structure; instead, it expands the list of specific exempt goods and services already contained in Mississippi’s sales tax code. Section 2 preserves the state’s ability to collect any taxes, penalties, or liabilities that accrued before the effective date, so the change applies prospectively only.
Impact
HB797 would amend Mississippi Code Section 27-65-111 by adding children’s diapers to the state’s enumerated sales tax exemptions. The practical effect is to remove state sales tax from retail diaper purchases, including both disposable and reusable diapers, starting July 1, 2026. The bill would affect retailers selling diapers and consumers purchasing them, particularly parents and caregivers of infants and young children, while leaving existing tax liabilities for prior periods intact.
Sentiment
The available context shows no recorded committee debate, votes, or formal opposition, so there is no documented controversy in the materials provided. Based on the bill’s subject matter, the measure appears to be a straightforward consumer tax relief proposal with an implied favorable policy rationale centered on reducing the cost of an essential child-care item. The absence of voting history or transcript discussion prevents a more specific assessment of legislative sentiment.
Contention
No specific points of contention are documented in the provided materials. Potential areas of debate, if raised, would likely concern the revenue impact of expanding sales tax exemptions, whether the exemption should apply to both disposable and reusable diapers, and whether the state should prioritize this exemption over other tax relief measures. However, the record supplied here does not identify any member, committee, or stakeholder taking a formal opposing position.