MS HB121

Amends Mississippi Code Section 27-65-111 to exempt sales of hearing aids from state sales tax when ordered or prescribed by a licensed physician, audiologist, or hearing aid specialist for a patient's medical purposes.

Adds hearing aids to the existing list of medical devices and equipment exempt from sales taxation, placing them alongside durable medical equipment and home medical supplies.

Effective July 1, 2015.

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