MS HB1684

Exempts retail sales of prescription eyeglasses and contact lenses from Mississippi sales tax if the price does not exceed $250.00 per pair.

Adds this exemption to Section 27-65-111, Mississippi Code of 1972, which lists all non-industrial, non-agricultural, non-governmental sales tax exemptions.

Effective date is July 1, 2017.

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