MS HB379

Amends Section 27-65-111 of Mississippi Code to add a new exemption category for retail sales of prescription eyeglasses and contact lenses from state sales tax.

The exemption applies to sales of prescription eyeglasses and contact lenses ordered or prescribed for medical purposes.

Exemption becomes effective July 1, 2016.

Does not affect any tax claims, assessments, or appeals for taxes accrued before the effective date.