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​The 2017 letter ruling from the MS Department of Revenue expired in 2024. The MOA requested a​n updated letter ruling from the​ Mississippi Department of Revenue in ​N​ovember 2024, ​to ensure current documentation regarding the sales and use tax law. The MOA has uploaded the updated letter ruling for member use. The PDF is available for download at the link above.

The Department of Revenue has told us that you, as MOA members, may use the letter issued to the MOA. ​As the medical provider, you are exempt by law from sales tax on purchases of lenses, frames, etc for prescription use. (See the letter ruling for exact questions and details). The letter provided here acts as an interpretation of the bill from the Department of Revenue. This is a document that you may provide to vendors as proof that the law is still in effect exempting them from sales tax on those purchases, and the MS Department of Revenue will enforce the law that way. 

​According to the DoR, "Your members may have some vendors that request a letter addressed to them specifically at which time I would recommend explaining they are exempt by a “blanket law” which exempts all parties which fall under its realm and they do not have to be specifically mentioned by name to qualify for the exemption. If their vendor still refuses to accept the letter they may wish to request a letter addressed specifically to them​. Until such a time arises they do not need a letter addressed directly to them. Of course if they wish to have one written to them they may make the request in the same manner you did and we will issue them a​ [specific] letter ruling."