The Mississippi Link Newswire
The sales tax holiday allows customers to purchase certain articles of clothing or footwear free from Mississippi sales tax. The sales price of each article of clothing or footwear must be less than $100 to qualify for the sales tax holiday. Items priced at $100 or more will be taxable during the Mississippi sales tax holiday.
House Bill 348, as passed during the 2009 regular session of the Mississippi Legislature amended Section 27-65- 111, Miss. Code Ann. to provide for a sales tax holiday to begin at 12:01 a.m. on the last Friday in July and end at midnight the following Saturday. Each year the dates for the sales tax holiday will coincide with the last Friday in July.
The listing of eligible and non-eligible clothing and footwear items is below.
The exemption applies to many articles of clothing and footwear costing less than $100 per item (or pair), including but not limited to:
• Baby clothes
• Gym suits and school uniforms
• Nightgowns and nightshirts
• Work clothes and uniforms
Not eligible items
Single items or items sold as a unit with a sales price of $100 or more are not eligible for the exemption. In addition, the exemption does not apply to rentals of clothing or footwear.
Other non-exempt items include:
• Baseball cleats
• Graduation caps and gowns
• Hair accessories
• Sports helmets and pads
• Wallets, watches and watch bands
The Mississippi Department of Revenue provides guidelines for a number of specific situations, including:
• Buy one, get one free or for a reduced price
• Internet, mail and telephone sales
• Layaway sales
• Rain checks
• Shipping and handling