MS HB350

Amends the definition of "durable medical equipment" and "home medical supplies" under the sales tax exemption to mean equipment and supplies listed under Medicare (Title XVIII) or state Medicaid (Title XIX), plus prosthetics, orthotics, hearing aids, hearing devices, prescription eyeglasses, oxygen, and oxygen equipment.

Removes the previous requirement that exempt equipment must withstand repeated use, be primarily for medical purposes, be generally not useful without illness or injury, and not be worn on the body.

Clarifies that payment for exempt medical equipment and supplies does not have to be made by any particular person, expanding who can pay for the equipment while maintaining the exemption.

Takes effect July 1, 2016.