MS HB995

Amends Mississippi Code Section 27-65-111 to add hearing aids to the list of medical items exempt from state sales tax.

Exemption applies only to hearing aids that are ordered or prescribed by a licensed physician for medical purposes of a patient.

Exemption becomes effective July 1, 2013.

Does not affect any tax claims, assessments, or legal actions that accrued before the effective date of the act.