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HB 304

Sales tax; exempt certain retail sales of electronic devices/educational software and sales of feminine hygiene products.

2025 Regular Session Introduced by Omeria Scott

HB 304 would eliminate Mississippi sales tax on feminine hygiene products, educational software, and certain electronic devices to reduce consumer costs, but died in committee.

Died In Committee
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Bill Summary · HB 304

Legislative bill overview

HB 304 would exempt certain retail sales of electronic devices, educational software, and feminine hygiene products from Mississippi's sales tax. The bill died in committee during the 2025 legislative session after being referred to the Ways and Means Committee in January.

Why is this important

Sales tax exemptions reduce state revenue but can lower costs for consumers on essential items and technology. The inclusion of feminine hygiene products addresses affordability concerns for menstruating individuals, while electronic device and educational software exemptions aim to support technology access and education. These policy choices reflect broader debates about which goods should be considered necessities versus luxuries for tax purposes.

Potential points of contention

  • Revenue impact: Exempting multiple product categories reduces state tax revenue, requiring either budget cuts elsewhere or alternative funding sources
  • Definition ambiguity: "Certain retail sales" of electronic devices is vague and could create implementation challenges determining which devices qualify
  • Equity concerns: Tax exemptions benefit all purchasers equally regardless of income, whereas targeted rebates or credits could assist lower-income residents more directly
  • Precedent: Expanding exemptions may encourage similar requests for other product categories, complicating the tax code

Compiled from official sources — confirm details with the bill’s official record.

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