Mississippi Sales Tax Holiday is Friday and Saturday
Miss. Code Ann. Section 27-65-111(bb) provides a sales tax holiday in the State of Mississippi. A sales tax holiday is a temporary period when sales taxes are not collected or paid on purchases of specific products and/or services.
According to the Mississippi Sales Tax Holiday passed in the 2009 Legislative Session and amended in 2019 Legislative Session, Sales Tax is not due on the sale of articles of clothing, footwear, or school supplies if the sales price of a single item is less than One Hundred Dollars ($100.00). Items priced at $100.00 or more are subject to Sales Tax at the regular retail rate of 7%.
For example, a customer purchases two (2) shirts at $50.00 each, a pair of slacks at $75.00, and a pair of shoes at $110.00. No Sales Tax is due on the sale of the two (2) shirts and the pair of slacks at a cost of $175.00, even though the combined cost exceeds the one hundred dollar ($100) threshold. However, Sales Tax is due on the entire $110.00 for the shoes since they exceed the one hundred
dollar ($100) threshold.
The 2022 Sales Tax Holiday takes place between 12:01 A.M. Friday, July 29, 2022 and 12:00 Midnight Saturday, July 30, 2022.
“Clothing” is any article of apparel designed to be worn on the human body including pants, shirts and blouses, dresses, coats, jackets, belts, hats, undergarments, and multiple piece garments sold as a set.
“Footwear” is any article of apparel for human feet except for skis, swim fins, roller blades, skates, and any similar items.
“Accessories” as jewelry, handbags, luggage, umbrellas, wallets, watches, briefcases, and similar items do not qualify for the Sales Tax Holiday.
“School Supplies” means items that are commonly used by a student in a course of study.
Eligible and Non-Eligible Items. (Complete list of items)
The Sales Tax Holiday will apply statewide to all consumer purchases of clothing, footwear, and school supplies with sales prices of less than $100.00 per article during the Sales Tax Holiday. The tax holiday does not apply to sales of any other items not defined as clothing or footwear.