MS HB364

Clarifies that home medical equipment and supplies are exempt from sales tax when ordered by a licensed physician for medical purposes, regardless of which specific party makes Medicare or Medicaid payments.

Extends the exemption to include purchases by home health service providers and hospice service providers when the equipment or supplies otherwise meet exemption requirements.

Creates new sales tax exemption for tangible personal property, labor, services, or products sold to schools and school districts under programs administered by or coordinated with U.S. government agencies when payment is made by or through a nonprofit organization established for or benefiting that government agency.

Takes effect July 1, 2016.