Sales tax; exempt sales of children's diapers.

HB 797 exempts sales of children's diapers from Mississippi's state sales tax. The bill amends Mississippi Code § 27-65-111 to add "sales of children's diapers" to the list of tax-exempt items, directly affecting parents, caregivers, and retailers selling these products. This change removes the sales tax burden on diaper purchases for children, aligning with existing exemptions for items like medicines and educational materials. The policy change is a straightforward addition to the state's tax code with no new implementation requirements.