HB281

Exempts retail sales of infant formula, baby food, diapers, and certain children's items from sales tax.

Mississippi HB281 amends the state's sales tax code to exempt retail sales of specific children's items from taxation. These items include infant formula, baby food, children's diapers, diaper bags, diaper rash cream, baby wipes, baby powder, and nonprescription over-the-counter drugs, medications, and items used primarily for medical care for children. The bill aims to alleviate the financial burden on families with young children by making these essential items tax-free. The exemption is intended to take effect from July 1, 2026.