Mississippi – Newly Enacted Sales and Use Tax Exemptions

SALT Report 2401 – Mississippi has enacted legislation that provides sales and use tax exemptions for durable medical equipment, home medical supplies, sales to Mississippi Blood Services, as well as for honey bees and the items necessary to raise honey bees.

Durable Medical Equipment and Home Medical Supplies

Sales of durable medical equipment and home medical supplies are exempt when they are ordered or prescribed by a licensed physician for the medical treatment of a patient. All payments for the exempt items must be made on behalf of an insured patient as a covered benefit under the patient’s insurance policy, contract, or plan.

“Durable medical equipment” is defined as equipment, including repair and replacement parts, that

  • Can withstand repeated use,
  • Is primarily and customarily used to serve a medical purpose,
  • Is not useful to a person in the absence of illness or injury, and
  • Is not worn in or on the body

Sales to Mississippi Blood Services

All sales of tangible personal property or services to Mississippi Blood Services are exempt from sales and use tax.

Honey Bees and Honey Products

Sales by producers of honey bees or other apiary products are exempt from sales and use tax when these products are sold in the original state or condition, and before they are subjected to any further processing, or before they are sold by a producer through an established store.

Additionally, an exemption has been enacted for the retail sales of honey bees and for sales of all antibiotics, hormones and hormone preparations, drugs, medicines and other medications, including serums and vaccines, vitamins, minerals or other nutrients for use in the production and growing of honey bees. This exemption is in addition to the exemption already provided for honey bee feed.

Sales of honey that is grown, made, or processed in Mississippi and sold at a farmers’ market that has been certified by the Mississippi Department of Agriculture and Commerce are also exempt.

The provisions in this Bill are effective July 1, 2013.

For Further Information

Mississippi State Legislature – Senate Bill 2244, Laws 2013