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

HB 491 amends Mississippi's sales tax law to exempt sales of both children's diapers and adult diapers from state sales tax. This change directly affects consumers who purchase these products, as retailers will no longer collect sales tax on them. The bill adds these items to the existing list of tax-exempt sales in Section 27-65-111 of the Mississippi Code. The policy change takes effect upon enactment, providing immediate tax relief for diaper buyers.