Mississippi 2022 Regular Session

Mississippi Senate Bill SB2385

Introduced
1/17/22  
Refer
1/17/22  

Caption

Sales tax; exempt sales of feminine hygiene products.

Impact

The bill is expected to have a direct positive impact on women's health by making essential hygiene products more affordable. In a state where women's health issues are often underserved, this exemption could encourage better health outcomes by enabling more women to purchase the products they need without the added tax burden. Furthermore, advocates argue that such legislation aligns with broader public health initiatives aimed at reducing stigma around menstruation and improving the overall quality of life for many women.

Summary

Senate Bill 2385 proposes an amendment to Section 27-65-111 of the Mississippi Code of 1972 to exempt sales of feminine hygiene products from state sales taxation. The legislation aims to alleviate the financial burden on individuals, particularly women, who purchase these essential health products. By removing the sales tax from feminine hygiene items such as sanitary napkins and tampons, the bill positions itself as a progressive step towards promoting public health and gender equity in access to necessary health supplies.

Contention

Despite its potential benefits, the bill has faced criticism and opposition from some legislators who argue that the loss of sales tax revenue could impact state funding for vital services. Moreover, opponents of the bill contend that the state's emphasis on sales tax exemption might not address the root causes of economic inequality and access to healthcare. It raises questions about the sustainability of state finances in light of tax revenue changes, especially in a state that historically struggles with budgetary constraints.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1333

Sales tax; exempt sales of feminine hygiene products.

MS SB2895

Sales and use tax; exempt sales of feminine hygiene products and diapers.

MS SB2074

Sales tax; exempt sales of feminine hygiene products, baby formula and baby diapers.

MS SB2223

Sales tax; exempt sales of feminine hygiene products, baby formula and baby diapers.

MS HB311

Sales tax; exempt certain retail sales of electronic devices/educational software, sales of feminine hygiene products.

MS HB1410

Sales tax; exempt certain retail sales of electronic devices/educational software and sales of feminine hygiene products.

MS HB304

Sales tax; exempt certain retail sales of electronic devices/educational software and sales of feminine hygiene products.

MS HB201

Sales tax; exempt certain retail sales of electronic devices/educational software and sales of feminine hygiene products.

MS SB2306

Sales tax; exempt sales of poultry products to tax-exempt charities operating food banks, food pantries or food lines.

MS SB2196

Sales taxation; exempt sales to certain community action agencies exempted from federal income taxation.

Similar Bills

MS SB2755

Sales tax; exempt sales of tangible personal property or services to Habitat for Humanity Mississippi Capital Area.

MS HB1166

Sales tax; bring forward certain sections of law authorizing various exemptions.

MS SB2193

Sales taxation; exempt sales to Head Start programs.

MS HB836

Sales tax; exempt sales of tangible personal property to certain nonprofit organizations that provide guide and service dogs to people with disabilities.

MS HB418

Sales tax; exempt retail sales of certain food.

MS SB2706

Sales tax; exempt sales of groceries.

MS SB2707

Sales tax; exempt sales of groceries in August.

MS SB2225

Sales tax; exempt sales to Mississippi Aquarium in Gulfport.