Sales tax; exempt sales of certain equipment and items to volunteer fire departments.

HB 1518 would exempt Mississippi volunteer fire departments from paying state sales tax on 26 specific firefighting and emergency medical equipment items. The bill lists items including cardiac monitors, oxygen kits, trauma kits, and defibrillator pads that qualify for the exemption when purchased for department use. This change would reduce costs for volunteer fire departments when acquiring essential supplies. The exemption applies only to the exact items specified in the bill and does not cover other equipment or services.