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

SB 3127 would exempt baby formula and baby diapers from Mississippi's state sales tax. This bill amends Section 27-65-111 of the Mississippi Code to add these items to the list of tax-exempt purchases, meaning they would no longer be subject to the state sales tax. The exemption applies to all retail sales of baby formula and diapers within Mississippi, directly reducing costs for families purchasing these essential items. Retailers selling these products would no longer collect sales tax on them, aligning with existing tax exemptions for items like medicines and food purchased with food stamps.