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MS HB797

Bill

Status

Failed

2/25/2026

Primary Sponsor

Timaka James-Jones

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Exempts children's diapers, including both single-use and reusable diapers, from Mississippi state sales tax
  • Amends Section 27-65-111 of the Mississippi Code of 1972, which governs miscellaneous sales tax exemptions
  • Introduced by Representative James-Jones and referred to the Ways and Means Committee
  • Effective date is July 1, 2026
  • Preserves all existing tax claims, assessments, and enforcement actions that accrued before the effective date

Legislative Description

Sales tax; exempt sales of children's diapers.

Last Action

Died In Committee

2/25/2026

Committee Referrals

Ways and Means1/16/2026

Full Bill Text

No bill text available