Exempts sales of children's diapers from sales tax in Mississippi.
Mississippi HB797 amends the state's sales tax code to exempt sales of children's diapers, including both single-use and reusable varieties, from the sales tax. This change aims to alleviate some financial burden on families with young children by making essential items like diapers more affordable. The bill specifies that the exemption applies to all sales of children's diapers, effective from July 1, 2026.
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