Sales tax; exempt retail sales of menstrual hygiene products.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Butler-Washington

HOUSE BILL NO. 1808

AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, 1
TO EXEMPT FROM SALES TAXATION RETAIL SALES OF MENSTRUAL HYGIENE 2
PRODUCTS; AND FOR RELATED PURPOSES. 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 4
SECTION 1. Section 27-65-111, Mississippi Code of 1972, is 5
amended as follows: 6
27-65-111. The exemptions from the provisions of this 7
chapter which are not industrial, agricultural or governmental, or 8
which do not relate to utilities or taxes, or which are not 9
properly classified as one (1) of the exemption classifications of 10
this chapter, shall be confined to persons or property exempted by 11
this section or by the Constitution of the United States or the 12
State of Mississippi. No exemptions as now provided by any other 13
section, except the classified exemption sections of this chapter 14
set forth herein, shall be valid as against the tax herein levied. 15
Any subsequent exemption from the tax levied hereunder, except as 16
indicated above, shall be provided by amendments to this section. 17
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No exemption provided in this section shall apply to taxes 18
levied by Section 27-65-15 or 27-65-21. 19
The tax levied by this chapter shall not apply to the 20
following: 21
(a) Sales of tangible personal property and services to 22
hospitals or infirmaries owned and operated by a corporation or 23
association in which no part of the net earnings inures to the 24
benefit of any private shareholder, group or individual, and which 25
are subject to and governed by Sections 41-7-123 through 41-7-127. 26
Only sales of tangible personal property or services which 27
are ordinary and necessary to the operation of such hospitals and 28
infirmaries are exempted from tax. 29
(b) Sales of daily or weekly newspapers, and 30
periodicals or publications of scientific, literary or educational 31
organizations exempt from federal income taxation under Section 32
501(c)(3) of the Internal Revenue Code of 1954, as it exists as of 33
March 31, 1975, and subscription sales of all magazines. 34
(c) Sales of coffins, caskets and other materials used 35
in the preparation of human bodies for burial. 36
(d) Sales of tangible personal property for immediate 37
export to a foreign country. 38
(e) Sales of tangible personal property to an 39
orphanage, old men's or ladies' home, supported wholly or in part 40
by a religious denomination, fraternal nonprofit organization or 41
other nonprofit organization. 42
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(f) Sales of tangible personal property, labor or 43
services taxable under Sections 27-65-17, 27-65-19 and 27-65-23, 44
to a YMCA, YWCA, a Boys' or Girls' Club owned and operated by a 45
corporation or association in which no part of the net earnings 46
inures to the benefit of any private shareholder, group or 47
individual. 48
(g) Sales to elementary and secondary grade schools, 49
junior and senior colleges owned and operated by a corporation or 50
association in which no part of the net earnings inures to the 51
benefit of any private shareholder, group or individual, and which 52
are exempt from state income taxation, provided that this 53
exemption does not apply to sales of property or services which 54
are not to be used in the ordinary operation of the school, or 55
which are to be resold to the students or the public. 56
(h) The gross proceeds of retail sales and the use or 57
consumption in this state of drugs and medicines: 58
(i) Prescribed for the treatment of a human being 59
by a person authorized to prescribe the medicines, and dispensed 60
or prescription filled by a registered pharmacist in accordance 61
with law; or 62
(ii) Furnished by a licensed physician, surgeon, 63
dentist or podiatrist to his own patient for treatment of the 64
patient; or 65
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(iii) Furnished by a hospital for treatment of any 66
person pursuant to the order of a licensed physician, surgeon, 67
dentist or podiatrist; or 68
(iv) Sold to a licensed physician, surgeon, 69
podiatrist, dentist or hospital for the treatment of a human 70
being; or 71
(v) Sold to this state or any political 72
subdivision or municipal corporation thereof, for use in the 73
treatment of a human being or furnished for the treatment of a 74
human being by a medical facility or clinic maintained by this 75
state or any political subdivision or municipal corporation 76
thereof. 77
"Medicines," as used in this paragraph (h), shall mean and 78
include any substance or preparation intended for use by external 79
or internal application to the human body in the diagnosis, cure, 80
mitigation, treatment or prevention of disease and which is 81
commonly recognized as a substance or preparation intended for 82
such use; "medicines" do not include any auditory, prosthetic, 83
ophthalmic or ocular device or appliance, any dentures or parts 84
thereof or any artificial limbs or their replacement parts, 85
articles which are in the nature of splints, bandages, pads, 86
compresses, supports, dressings, instruments, apparatus, 87
contrivances, appliances, devices or other mechanical, electronic, 88
optical or physical equipment or article or the component parts 89
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and accessories thereof, or any alcoholic beverage or any other 90
drug or medicine not commonly referred to as a prescription drug. 91
Notwithstanding the preceding sentence of this paragraph (h), 92
"medicines" as used in this paragraph (h), shall mean and include 93
sutures, whether or not permanently implanted, bone screws, bone 94
pins, pacemakers and other articles permanently implanted in the 95
human body to assist the functioning of any natural organ, artery, 96
vein or limb and which remain or dissolve in the body. 97
The exemption provided in this paragraph (h) shall not apply 98
to medical cannabis sold in accordance with the provisions of the 99
Mississippi Medical Cannabis Act and in compliance with rules and 100
regulations adopted thereunder. 101
"Hospital," as used in this paragraph (h), shall have the 102
meaning ascribed to it in Section 41-9-3. 103
Insulin furnished by a registered pharmacist to a person for 104
treatment of diabetes as directed by a physician shall be deemed 105
to be dispensed on prescription within the meaning of this 106
paragraph (h). 107
(i) Retail sales of automobiles, trucks and 108
truck-tractors if exported from this state within forty-eight (48) 109
hours and registered and first used in another state. 110
(j) Sales of tangible personal property or services to 111
the Salvation Army and the Muscular Dystrophy Association, Inc. 112
(k) From July 1, 1985, through December 31, 1992, 113
retail sales of "alcohol-blended fuel" as such term is defined in 114
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Section 75-55-5. The gasoline-alcohol blend or the straight 115
alcohol eligible for this exemption shall not contain alcohol 116
distilled outside the State of Mississippi. 117
(l) Sales of tangible personal property or services to 118
the Institute for Technology Development. 119
(m) The gross proceeds of retail sales of food and 120
drink for human consumption made through vending machines serviced 121
by full-line vendors from and not connected with other taxable 122
businesses. 123
(n) The gross proceeds of sales of motor fuel. 124
(o) Retail sales of food for human consumption 125
purchased with food stamps issued by the United States Department 126
of Agriculture, or other federal agency, from and after October 1, 127
1987, or from and after the expiration of any waiver granted 128
pursuant to federal law, the effect of which waiver is to permit 129
the collection by the state of tax on such retail sales of food 130
for human consumption purchased with food stamps. 131
(p) Sales of cookies for human consumption by the Girl 132
Scouts of America if no part of the net earnings from those sales 133
inures to the benefit of any private group or individual. 134
(q) Gifts or sales of tangible personal property or 135
services to public or private nonprofit museums of art. 136
(r) Sales of tangible personal property or services to 137
alumni associations of state-supported colleges or universities. 138
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(s) Sales of tangible personal property or services to 139
National Association of Junior Auxiliaries, Inc., and chapters of 140
the National Association of Junior Auxiliaries, Inc. 141
(t) Sales of tangible personal property or services to 142
domestic violence shelters which qualify for state funding under 143
Sections 93-21-101 through 93-21-113. 144
(u) Sales of tangible personal property or services to 145
the National Multiple Sclerosis Society, Mississippi Chapter. 146
(v) Retail sales of food for human consumption 147
purchased with food instruments issued the Mississippi Band of 148
Choctaw Indians under the Women, Infants and Children Program 149
(WIC) funded by the United States Department of Agriculture. 150
(w) Sales of tangible personal property or services to 151
a private company, as defined in Section 57-61-5, which is making 152
such purchases with proceeds of bonds issued under Section 57-61-1 153
et seq., the Mississippi Business Investment Act. 154
(x) The gross collections from the operation of 155
self-service, coin-operated car washing equipment and sales of the 156
service of washing motor vehicles with portable high-pressure 157
washing equipment on the premises of the customer. 158
(y) Sales of tangible personal property or services to 159
the Mississippi Technology Alliance. 160
(z) Sales of tangible personal property to nonprofit 161
organizations that provide foster care, adoption services and 162
temporary housing for unwed mothers and their children if the 163
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organization is exempt from federal income taxation under Section 164
501(c)(3) of the Internal Revenue Code. 165
(aa) Sales of tangible personal property to nonprofit 166
organizations that provide residential rehabilitation for persons 167
with alcohol and drug dependencies if the organization is exempt 168
from federal income taxation under Section 501(c)(3) of the 169
Internal Revenue Code. 170
(ab) (i) Retail sales of an article of clothing or 171
footwear designed to be worn on or about the human body and retail 172
sales of school supplies if the sales price of the article of 173
clothing or footwear or school supply is less than One Hundred 174
Dollars ($100.00) and the sale takes place during a period 175
beginning at 12:01 a.m. on the second Friday in July and ending at 176
12:00 midnight the following Sunday. This paragraph (ab) shall 177
not apply to: 178
1. Accessories including jewelry, handbags, 179
luggage, umbrellas, wallets, watches, briefcases, garment bags and 180
similar items carried on or about the human body, without regard 181
to whether worn on the body in a manner characteristic of 182
clothing; 183
2. The rental of clothing or footwear; and 184
3. Skis, swim fins, roller blades, skates and 185
similar items worn on the foot. 186
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(ii) For purposes of this paragraph (ab), "school 187
supplies" means items that are commonly used by a student in a 188
course of study. The following is an all-inclusive list: 189
1. Backpacks; 190
2. Binder pockets; 191
3. Binders; 192
4. Blackboard chalk; 193
5. Book bags; 194
6. Calculators; 195
7. Cellophane tape; 196
8. Clays and glazes; 197
9. Compasses; 198
10. Composition books; 199
11. Crayons; 200
12. Dictionaries and thesauruses; 201
13. Dividers; 202
14. Erasers; 203
15. Folders: expandable, pocket, plastic and 204
manila; 205
16. Glue, paste and paste sticks; 206
17. Highlighters; 207
18. Index card boxes; 208
19. Index cards; 209
20. Legal pads; 210
21. Lunch boxes; 211
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22. Markers; 212
23. Notebooks; 213
24. Paintbrushes for artwork; 214
25. Paints: acrylic, tempera and oil; 215
26. Paper: loose-leaf ruled notebook paper, 216
copy paper, graph paper, tracing paper, manila paper, colored 217
paper, poster board and construction paper; 218
27. Pencil boxes and other school supply 219
boxes; 220
28. Pencil sharpeners; 221
29. Pencils; 222
30. Pens; 223
31. Protractors; 224
32. Reference books; 225
33. Reference maps and globes; 226
34. Rulers; 227
35. Scissors; 228
36. Sheet music; 229
37. Sketch and drawing pads; 230
38. Textbooks; 231
39. Watercolors; 232
40. Workbooks; and 233
41. Writing tablets. 234
(iii) From and after January 1, 2010, the 235
governing authorities of a municipality, for retail sales 236
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occurring within the corporate limits of the municipality, may 237
suspend the application of the exemption provided for in this 238
paragraph (ab) by adoption of a resolution to that effect stating 239
the date upon which the suspension shall take effect. A certified 240
copy of the resolution shall be furnished to the Department of 241
Revenue at least ninety (90) days prior to the date upon which the 242
municipality desires such suspension to take effect. 243
(ac) The gross proceeds of sales of tangible personal 244
property made for the sole purpose of raising funds for a school 245
or an organization affiliated with a school. 246
As used in this paragraph (ac), "school" means any public or 247
private school that teaches courses of instruction to students in 248
any grade from kindergarten through Grade 12. 249
(ad) Sales of durable medical equipment and home 250
medical supplies when ordered or prescribed by a licensed 251
physician for medical purposes of a patient. As used in this 252
paragraph (ad), "durable medical equipment" and "home medical 253
supplies" mean equipment, including repair and replacement parts 254
for the equipment or supplies listed under Title XVIII of the 255
Social Security Act or under the state plan for medical assistance 256
under Title XIX of the Social Security Act, prosthetics, 257
orthotics, hearing aids, hearing devices, prescription eyeglasses, 258
oxygen and oxygen equipment. Payment does not have to be made, in 259
whole or in part, by any particular person to be eligible for this 260
exemption. Purchases of home medical equipment and supplies by a 261
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provider of home health services or a provider of hospice services 262
are eligible for this exemption if the purchases otherwise meet 263
the requirements of this paragraph. 264
(ae) Sales of tangible personal property or services to 265
Mississippi Blood Services. 266
(af) (i) Subject to the provisions of this paragraph 267
(af), retail sales of firearms, ammunition and hunting supplies if 268
sold during the annual Mississippi Second Amendment Weekend 269
holiday beginning at 12:01 a.m. on the last Friday in August and 270
ending at 12:00 midnight the following Sunday. For the purposes 271
of this paragraph (af), "hunting supplies" means tangible personal 272
property used for hunting, including, and limited to, archery 273
equipment, firearm and archery cases, firearm and archery 274
accessories, hearing protection, holsters, belts and slings. 275
Hunting supplies does not include animals used for hunting. 276
(ii) This paragraph (af) shall apply only if one 277
or more of the following occur: 278
1. Title to and/or possession of an eligible 279
item is transferred from a seller to a purchaser; and/or 280
2. A purchaser orders and pays for an 281
eligible item and the seller accepts the order for immediate 282
shipment, even if delivery is made after the time period provided 283
in subparagraph (i) of this paragraph (af), provided that the 284
purchaser has not requested or caused the delay in shipment. 285
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(ag) Sales of nonperishable food items to charitable 286
organizations that are exempt from federal income taxation under 287
Section 501(c)(3) of the Internal Revenue Code and operate a food 288
bank or food pantry or food lines. 289
(ah) Sales of tangible personal property or services to 290
the United Way of the Pine Belt Region, Inc. 291
(ai) Sales of tangible personal property or services to 292
the Mississippi Children's Museum or any subsidiary or affiliate 293
thereof operating a satellite or branch museum within this state. 294
(aj) Sales of tangible personal property or services to 295
the Jackson Zoological Park. 296
(ak) Sales of tangible personal property or services to 297
the Hattiesburg Zoo. 298
(al) Gross proceeds from sales of food, merchandise or 299
other concessions at an event held solely for religious or 300
charitable purposes at livestock facilities, agriculture 301
facilities or other facilities constructed, renovated or expanded 302
with funds for the grant program authorized under Section 18, 303
Chapter 530, Laws of 1995. 304
(am) Sales of tangible personal property and services 305
to the Diabetes Foundation of Mississippi and the Mississippi 306
Chapter of the Juvenile Diabetes Research Foundation. 307
(an) Sales of potting soil, mulch, or other soil 308
amendments used in growing ornamental plants which bear no fruit 309
of commercial value when sold to commercial plant nurseries that 310
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operate exclusively at wholesale and where no retail sales can be 311
made. 312
(ao) Sales of tangible personal property or services to 313
the University of Mississippi Medical Center Research Development 314
Foundation. 315
(ap) Sales of tangible personal property or services to 316
Keep Mississippi Beautiful, Inc., and all affiliates of Keep 317
Mississippi Beautiful, Inc. 318
(aq) Sales of tangible personal property or services to 319
the Friends of Children's Hospital. 320
(ar) Sales of tangible personal property or services to 321
the Pinecrest Weekend Snackpacks for Kids located in Corinth, 322
Mississippi. 323
(as) Sales of hearing aids when ordered or prescribed 324
by a licensed physician, audiologist or hearing aid specialist for 325
the medical purposes of a patient. 326
(at) Sales exempt under the Facilitating Business Rapid 327
Response to State Declared Disasters Act of 2015 (Sections 328
27-113-1 through 27-113-9). 329
(au) Sales of tangible personal property or services to 330
the Junior League of Jackson. 331
(av) Sales of tangible personal property or services to 332
the Mississippi's Toughest Kids Foundation for use in the 333
construction, furnishing and equipping of buildings and related 334
facilities and infrastructure at Camp Kamassa in Copiah County, 335
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Mississippi. This paragraph (av) shall stand repealed on July 1, 336
2028. 337
(aw) Sales of tangible personal property or services to 338
MS Gulf Coast Buddy Sports, Inc. 339
(ax) Sales of tangible personal property or services to 340
Biloxi Lions, Inc. 341
(ay) Sales of tangible personal property or services to 342
Lions Sight Foundation of Mississippi, Inc. 343
(az) Sales of tangible personal property and services 344
to the Goldring/Woldenberg Institute of Southern Jewish Life 345
(ISJL). 346
(ba) Sales of coins, currency, and bullion. For the 347
purposes of this paragraph (ba), the following words and phrases 348
shall have the meanings ascribed in this paragraph (ba) unless the 349
context clearly indicates otherwise: 350
(i) "Bullion" means a bar, ingot, or coin: 351
1. Manufactured, in whole or in part, of 352
gold, silver, platinum, or palladium; 353
2. That was or is used solely as a medium of 354
exchange, security, or commodity by any state, the United States 355
Government, or a foreign nation; and 356
3. Sold based on the intrinsic value of the 357
bar, ingot, or coin as a precious metal or collectible item rather 358
than its form or representative value as a medium of exchange. 359
(ii) "Coin or currency" means a coin or currency: 360
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1. Manufactured, in whole or in part, of 361
gold, silver, other metal, or paper; 362
2. That was or is used solely as a medium of 363
exchange, security, or commodity by any state, the United States 364
Government, or a foreign nation; and 365
3. Sold based on the intrinsic value of the 366
coin or currency as a precious metal or collectible item rather 367
than its form or representative value as a medium of exchange. 368
"Coin or currency" does not include a coin or currency that has 369
been incorporated into jewelry. 370
(bb) Retail sales of menstrual hygiene products, 371
including, but not limited to, tampons, menstrual pads, sanitary 372
napkins, panty liners, menstrual sponges, and menstrual cups, 373
including disposable and washable versions of these items. 374
SECTION 2. Nothing in this act shall affect or defeat any 375
claim, assessment, appeal, suit, right or cause of action for 376
taxes due or accrued under the sales tax laws before the date on 377
which this act becomes effective, whether such claims, 378
assessments, appeals, suits or actions have been begun before the 379
date on which this act becomes effective or are begun thereafter; 380
and the provisions of the sales tax laws are expressly continued 381
in full force, effect and operation for the purpose of the 382
assessment, collection and enrollment of liens for any taxes due 383
or accrued and the execution of any warrant under such laws before 384
the date on which this act becomes effective, and for the 385
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ST: Sales tax; exempt retail sales of menstrual
hygiene products.
imposition of any penalties, forfeitures or claims for failure to 386
comply with such laws. 387
SECTION 3. This act shall take effect and be in force from 388
and after July 1, 2026. 389