RULE:  Trucks manufactured out-of-state that are used to transport patients purely within the state are “materials” under FLSA, which bestows FLSA coverage on the employer.

“Accordingly, the vehicles used in the performance of transporting non-emergency patients to appointments in the course of Defendants’ business are “materials,” i.e., those vehicles are necessary for transporting those patients and they have a significant connection to the activity of transporting the patients. Defendants are therefore subject to FLSA coverage.”

White v. NTC Transp. Inc., No. 4:11cv007-SA-JMV, 2013 WL 5430512 at *6 (N.D. Miss. Sept. 27, 2013)