MS HB1559

Amends Mississippi Code Section 27-65-105 to expand sales tax exemptions for volunteer fire departments beyond existing firefighting equipment exemptions

Creates new exemption for 26 specific categories of emergency medical equipment and supplies purchased by volunteer fire departments for department use

Exempt items include Lifepack 15 cardiac monitors, portable oxygen kits, trauma kits, intubation equipment, IV/IO equipment and fluids, defibrillators pads, and various other EMS supplies

Sales must be made directly to volunteer fire departments and equipment must be used for department purposes to qualify for exemption

Effective date of July 1, 2023