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MS HB1090

Bill

Status

Failed

2/22/2023

Primary Sponsor

Dan Eubanks

Click for details

Origin

House of Representatives

2023 Regular Session

AI Summary

  • Exempts retail sales of baby and toddler clothing, apparel, and shoes primarily intended for children age five years old or younger from Mississippi sales tax.

  • Exempts retail sales of children's diapers (single-use, reusable, and reusable diaper inserts), diaper bags, diaper rash cream, and baby wipes from sales tax.

  • Exemptions are in addition to any other existing sales tax exemptions under Mississippi Code Section 27-65-111.

  • Effective date: July 1, 2023.

Legislative Description

Sales Tax; exempt retail sales of baby/toddler clothing, diapers, diaper bags and rash cream and baby wipes.

Last Action

Died In Committee

2/22/2023

Committee Referrals

Ways and Means1/16/2023

Full Bill Text

No bill text available