MS HB220

Amends Section 27-65-105 of Mississippi Code to exempt sales of specific medical and emergency equipment to volunteer fire departments from sales taxation.

Adds 26 categories of equipment and supplies to the tax exemption list, including cardiac monitors, oxygen kits, trauma supplies, intubation equipment, airway equipment, medications, IV fluids, blood pressure cuffs, stethoscopes, tourniquets, suction machines, cervical collars, spine boards, and defibrillator pads.

Maintains existing exemption for firefighting equipment sold to governmental and volunteer fire departments while expanding it to include the specified medical and emergency response items.

Effective date is July 1, 2024.

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