Mississippi Exemptions Enacted

MISSISSIPPI – Effective July 1, 2013, sales and use tax exemptions have been enacted for the following:

• School fund-raising items;
• Medical equipment and home medical supplies;
• Honey bees and honey products;
• Sales to Mississippi Blood Services.

K-12 School Fund-Raising Items: Sales of tangible personal property made for the sole purpose of raising funds for a school or organizations affiliated with a school are exempt.

Durable Medical Equipment and Home Medical Supplies: Exemption enacted for sales of durable medical equipment and home medical supplies when ordered or prescribed by a license physician for medical purposes of a patient and when payment is made on behalf of or for the benefit of an insured as a covered benefit under an insurance policy, contract or plan.

Honey Bees and Honey Products: Sales by producers of honey bees or other products of apiaries when such products are sold in the original state or condition of preparation for sale before such products are subjected to any other process within a class of business or sold by a producer through and established store are exempt.

In addition to the exemption provided for feed for honey bees, an exemption also applies for 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 by whomever sold.

Also exempt is honey grown, made or processed in Mississippi and sold from farmers’ markets that have been certified by the Mississippi Department of Agriculture and Commerce.

Sales to Mississippi Blood Services: Sales of tangible personable property or services to Mississippi Blood Services are exempt.