MS HB1644

Amends Mississippi Code Section 27-65-111 to add a new exemption (cc) from sales taxation for home medical equipment and supplies when ordered or prescribed by a licensed physician.

Exemption applies only when payment for the equipment or supplies is made in part or in whole as a covered benefit under an insurance policy, contract, or plan on behalf of an insured.

Eligible items include home medical equipment and supplies listed under Title XVIII (Medicare) or Title XIX (Medicaid) of the Social Security Act, as well as prosthetics, orthotics, oxygen, oxygen equipment, and durable medical equipment.

Tax exemption applies only to the portion of the sales price paid by insurance as a covered benefit, not to any out-of-pocket amounts paid by the patient.

Effective date is July 1, 2012.