AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF FEMININE HYGIENE PRODUCTS, BABY FORMULA, BABY WIPES, CHILDREN'S AND ADULT DIAPERS, AND DIAPER CREAM; AND FOR RELATED PURPOSES.
Summary
SB 2872 amends Mississippi’s sales tax exemption statute, Section 27-65-111, to add a new exemption for sales of feminine hygiene products and a separate exemption for sales of baby formula, baby wipes, children’s and adult diapers, and diaper cream. The bill specifies examples of feminine hygiene products, including sanitary napkins and tampons, and it makes these items exempt from the state sales tax beginning July 1, 2026.
The measure is a targeted consumer tax relief bill focused on essential personal care and infant/child care goods. By placing these items into the state’s existing list of sales tax exemptions, the bill would reduce the tax burden on households purchasing these products and would require the Department of Revenue and retailers to treat the listed items as exempt sales under Mississippi’s sales tax law.
Impact
The bill directly amends Section 27-65-111 of the Mississippi Code, which governs the state’s enumerated sales tax exemptions. It adds new subsections for feminine hygiene products and for baby formula, baby wipes, children’s and adult diapers, and diaper cream, thereby removing these items from taxable retail sales under the chapter’s general sales tax provisions. The practical effect is a reduction in sales tax collections on these goods and a corresponding benefit to consumers, especially families with infants or young children and individuals who rely on menstrual or incontinence products.
Sentiment
The available context shows no committee debate, recorded votes, or formal opposition, so the bill’s sentiment cannot be measured from legislative discussion history. Based on the caption and the nature of the exemptions, the bill appears to be framed as a broadly consumer-friendly tax relief measure with likely bipartisan appeal, since it lowers the cost of widely used necessities rather than creating a new tax preference for a narrow industry or group.
Contention
No specific points of contention are documented in the provided materials. If concerns were raised, they would likely center on the revenue impact of expanding sales tax exemptions and on whether the state should exempt these consumer goods through the tax code rather than through other forms of assistance. However, no such objections are reflected in the supplied transcript or voting record.