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General Information
Guidelines
Miss. Code Ann. Section 27-65-111(bb) provides a
sales tax holiday in the State of Mississippi. A sales tax $100 Threshold. The Sales Tax Holiday applies to
holiday is a temporary period when sales taxes are not each eligible item selling for less than $100.00,
collected or paid on purchases of specific products regardless of how many items are sold at the same time.
and/or services. Items priced at $100.00 or more are subject to Sales Tax at
the regular retail rate of 7%.
According to the Mississippi Sales Tax Holiday passed
in the 2009 Legislative Session and amended in 2019 For example, a customer purchases two (2) shirts at $50.00
Legislative Session, Sales Tax is not due on the sale of each, a pair of slacks at $75.00, and a pair of shoes at
articles of clothing, footwear, or school supplies if the $110.00. No Sales Tax is due on the sale of the two shirts
sales price of a single the item is less than One Hundred and the pair of slacks at a cost of $175.00, even though the
Dollars ($100.00). combined cost exceeds the one hundred dollar ($100)
threshold. However, Sales Tax is due on the entire $110.00
The 2019 Sales Tax Holiday takes place between for the shoes since they exceed the one hundred dollar
12:01 A.M. Friday, July 26, 2019 and ($100) threshold.
12:00 Midnight Saturday, July 27, 2019.
Rentals of Items.
Definitions
Rentals of clothing and footwear do not qualify for the
“Clothing” is any article of apparel designed to be Sales Tax Holiday and are subject to 7% Sales Tax.
worn on the human body including pants, shirts and
blouses, dresses, coats, jackets, belts, hats, Items Sold as a Unit.
undergarments, and multiple piece garments sold as a
set. Articles that are normally sold together, such as a pair of
shoes or a uniform, must continue to be sold as a set or a
“Footwear” is any article of apparel for human feet single unit. Components of the unit cannot be priced
except for skis, swim fins, roller blades, skates, and any separately and sold as individual items in order to qualify
similar items. for the holiday.
“Accessories” as jewelry, handbags, luggage, However, if components of a unit are normally priced as
umbrellas, wallets, watches, briefcases, garment bags separate items, then they may continue to be sold as
and similar items do not qualify for the Sales Tax separate items and qualify if the price of the article is less
Holiday. than $100.00.
“School Supplies” means items that are commonly used Parings of Eligible and Non-Eligible Items.
by a student in a course of study. When eligible items are normally sold with non-eligible
items as a set or a single unit, the full price is subject to
Eligible and Non-Eligible Items. Sales Tax if the value of the non-eligible (taxable) item
The Sales Tax Holiday will apply statewide to all exceeds the eligible ones.
consumer purchases of clothing, footwear, and school
supplies with sales prices of less than $100.00 per Buy One, Get One Free or For a Reduced Price.
article during the Sales Tax holiday. The tax holiday The total price of items advertised as "buy one, get one
does not apply to sales of any other items not defined as free" or “at a reduced price" cannot be averaged to qualify
clothing or footwear. A list of eligible items is provided both items for the holiday. The amount of Sales Tax due
in this guide. depends on the actual price paid for each item sold.
Contact Us
Should you have any additional questions regarding the tax holiday, you may contact us at (601) 923-7015.
OFFICIAL GUIDE TO THE
Layaway sales of eligible items do not qualify for the If eligible items were purchased before the Sales Tax
holiday. Holiday but during the holiday the item was returned and a
credit was received on the purchase of a different eligible
Mail, Telephone, and Internet Sales. item, then no Sales Tax is due on the sale of the new item if
the new item is eligible for the holiday.
Sales of eligible items that were placed or ordered by
mail, telephone, or the internet are not subject to Sales
Tax if the purchaser orders and pays for the items
during the Sales Tax Holiday and the items are less than
the $100.00 threshold.
Contact Us
Should you have any additional questions regarding the tax holiday, you may contact us at (601) 923-7015.
OFFICIAL GUIDE TO THE
B P
Backpacks Paintbrushes for artwork
Binder pockets Paints: acrylic, tempera and oil
Binders Paper: loose-leaf ruled notebook paper, copy paper,
Blackboard chalk graph paper, tracing paper, manila paper,
Book bags colored paper, poster board and construction
paper
C Pencil boxes and other school supply boxes
Calculators Pencil sharpeners
Cellophane tape Pencils
Clays and glazes Pens
Compasses Protractors
Composition books
Crayons R
Reference books
D-H Reference maps and globes
Dictionaries and thesauruses Rulers
Dividers
Erasers S
Folders: expandable, pocket, plastic and manila Scissors
Glue, paste and paste sticks Sheet music
Highlighters Sketch and drawing pads
I-N T-Z
Index card boxes Textbooks
Index cards Watercolors
Legal pads Workbooks
Lunch boxes Writing tablets
Markers
Notebooks
Contact Us
Should you have any additional questions regarding the tax holiday, you may contact us at (601) 923-7015.