MS HB26

Exempts retail sales of hearing aids from Mississippi sales tax by adding them to Section 27-65-111 of the Mississippi Code of 1972.

The exemption applies only to retail sales of hearing aids and does not affect taxes levied under other sections of the sales tax law.

Takes effect on July 1, 2011.

Does not retroactively affect any tax claims, assessments, or legal actions for taxes accrued before the effective date.