Sales tax; exempt.

HB 1657 would exempt children's diapers from Mississippi's sales tax by adding them to the state's list of tax-exempt items. The bill amends Section 27-65-111 of the Mississippi Code to specifically include "sales of children's diapers" under existing tax exemptions, similar to how hospital supplies or medicines are currently treated. This change would directly reduce costs for parents and caregivers purchasing diapers for infants and young children. The key mechanism is a straightforward addition to the tax code, removing sales tax liability on this essential item without altering other tax categories.