Mississippi 2023 Regular Session

Mississippi Senate Bill SB2895

Introduced
1/25/23  
Refer
1/25/23  

Caption

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

Impact

If enacted, this bill would amend existing tax regulations and introduce significant changes to the application of sales taxes in Mississippi. By exempting these essential items from sales tax, the legislation seeks to promote public health and gender equity, acknowledging the necessity of these products in everyday life. The anticipated outcome includes potential savings for consumers, particularly families with children and women who rely on feminine hygiene products, which could enhance their overall financial well-being.

Summary

Senate Bill 2895 proposes an amendment to Section 27-65-111 of the Mississippi Code of 1972, aimed at exempting retail sales of feminine hygiene products and diapers from sales and use tax. This initiative is part of a broader legislative effort to enhance affordability and accessibility of essential products for women and families, therefore potentially alleviating some financial burdens associated with these necessary goods. The bill specifically focuses on products such as tampons, menstrual pads, and diapers, defining them to include various forms of these items, both disposable and washable.

Contention

While the bill is generally viewed positively by advocates for women's health and family support, it is not without its points of contention. Critics may argue about the implications of tax revenue loss for the state, questioning how such exemptions might impact funding for public services. There may also be debates on whether the bill adequately addresses broader issues of economic inequality or if it should include additional provisions to ensure widespread accessibility to necessary health and child care products.

Companion Bills

No companion bills found.

Previously Filed As

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 SB2385

Sales tax; exempt sales of feminine hygiene products.

MS HB1333

Sales tax; exempt 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 HB311

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

MS HB710

Sales tax; exempt sales of children's diapers and adult diapers.

MS SB3127

Sales tax; exempt sales of baby formula and baby diapers.

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 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.