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

HB 710 would exempt sales of both children's and adult diapers from Mississippi's sales tax. This change directly affects consumers who purchase these essential items, including low-income families and elderly individuals requiring adult diapers. The bill amends existing tax law to add diapers to the list of exempt items, similar to how food and medical supplies are currently treated. It does not change other tax rules but removes a tax burden specifically on these hygiene products. The bill died in committee in February 2025 and was never enacted.