MS HB281

Exempts from Mississippi sales tax: infant formula (all forms), baby food, children's diapers (single-use and reusable), diaper bags, diaper rash cream, baby wipes, baby powder, and nonprescription over-the-counter drugs/medications used primarily for children's medical care

Amends Section 27-65-111 of the Mississippi Code to add these items to the list of sales tax exemptions that are not industrial, agricultural, or governmental in nature

Modifies the existing 5% reduced tax rate on food for human consumption to clarify that exempt baby/children's items under the new provision are not subject to this rate

Preserves all existing tax claims, assessments, appeals, and enforcement actions for taxes due before the effective date

Takes effect July 1, 2026