MS SB2053

Clarifies that home medical equipment and home medical supplies are exempt from sales tax when ordered by a licensed physician, regardless of who makes payment, and expands exemption to include purchases by home health service providers and hospice providers.

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

Exempts from sales tax sales of feminine hygiene products, including sanitary napkins and tampons.

Expands the Mississippi Children's Museum sales tax exemption to include subsidiaries or affiliates operating satellite or branch museums within the state.

Effective July 1, 2016, with the act set to be repealed June 30, 2016 (note: repeeal date precedes effective date in text).