MS HB1518

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

Expands existing firefighting equipment exemption to include 26 categories of medical supplies and equipment such as cardiac monitors, oxygen kits, trauma kits, intubation equipment, advanced life support medications, IV equipment, blood pressure cuffs, stethoscopes, tourniquets, and defibrillator pads.

Exemption applies only to equipment purchased for volunteer fire department use and does not affect sales taxes levied under Sections 27-65-15 or 27-65-21.

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

Takes effect July 1, 2025.