Sales tax; exempt retail sales of infant formula, baby food, diapers and certain other children's items.

HB 281 exempts sales tax on infant formula, baby food, diapers, diaper bags, diaper rash cream, baby wipes, baby powder, and nonprescription medical items for children in Mississippi. It directly affects parents, caregivers, and retailers selling these specific products by removing the state sales tax from purchases. The bill amends Mississippi's tax code (sections 27-65-111 and 27-65-17) to add these items to the list of exempt sales. This change provides immediate cost savings for families buying essential baby and children's products. The exemption applies to retail sales only and does not cover other items or services.