Mississippi 2023 Regular Session

Mississippi House Bill HB1333

Introduced
1/16/23  
Refer
1/16/23  

Caption

Sales tax; exempt sales of feminine hygiene products.

Impact

If implemented, HB 1333 will directly affect the state's revenue collection as it removes a source of tax income on feminine hygiene products. Supporters of the bill assert that this measure will not only provide financial relief for consumers, particularly low-income women, but also aligns with broader public health goals. On the flip side, there may be concerns regarding the loss of tax revenue, which could impact public services if not adequately compensated through other tax adjustments or budgetary reallocations.

Summary

House Bill 1333 proposes an amendment to Section 27-65-111 of the Mississippi Code of 1972 that aims to exempt sales of feminine hygiene products from sales taxation. The intent behind this bill is to ease the financial burden on individuals who purchase these essential health products, promoting better access to hygiene essentials for women. Such an exemption highlights a growing recognition of the importance of women's health issues and the costs associated with them. The law will come into effect on July 1, 2023, contingent upon its passage through the legislative process.

Contention

Throughout the discussions surrounding HB 1333, some legislators expressed concerns about the precedent it sets for tax exemptions. The contention revolves around whether this legislation might open the floodgates for additional exemptions for various products, potentially complicating the state's tax structure. Additionally, some argue that tax policy should uniformly apply, and special exemptions could lead to inequities in how different demographics contribute to state revenue.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2385

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 HB1410

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

MS HB311

Sales tax; exempt certain retail sales of electronic devices/educational software, 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 SB2691

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 SB2385

Sales tax; exempt sales of feminine hygiene products.

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 SB2707

Sales tax; exempt sales of groceries in August.

MS SB2706

Sales tax; exempt sales of groceries.

MS HB418

Sales tax; exempt retail sales of certain food.