Mississippi Sales Tax Holiday
The Mississippi “Back-to-School” Sales Tax Holiday is July 27 – 28, 2012.
From 12:01 A.M. Friday, July 27, 2012 until 12:00 Midnight Saturday, July 28, 2012, “…sales tax is not due on the sale of articles of clothing or footwear if the sales price of a single item is less than One Hundred Dollars ($100.00).”
However, not all cities are required to participate. According to the Official Guide For The Sales Tax Holiday “[c]ities may elect to opt out of the Sales Tax Holiday, and retailers in those cities who have officially opted out of the Sales Tax holiday may not participate in the holiday.”
Examples of items that qualify as clothing or footwear:
- Football jerseys
- Athletic socks
- Swimsuits
- Sweaters
- Dress gloves
- Golf shirts
- Sandals
- Slippers
- Sneakers
Accessories are not included as exempt during the sales tax holiday. Accessories include jewelry, watches, backpacks, luggage, umbrellas, briefcases and handbags. For a more complete list of items that are exempt and items that are taxable, refer to the Official Guide For The Sales Tax Holiday.
Restrictions and Allowances
- Buy One, Get One Free items cannot be averaged.
- Store discounts and coupons may be allowed to “..reduce the price of an eligible item to or less than $100.00 in order to qualify for the holiday.”
- Manufacturer’s coupons “…do not reduce the price of an item,” and cannot be used to reduce the final selling price of an item.
- Shipping and handling charges are not included in the sale price of an item.
Currently, the following cities have elected to NOT participate in Mississippi’s 2012 Sales Tax Holiday:
- Enterprise
- Heidelberg
- Crenshaw
Retailers in those cities “…are required to charge sales tax on all retail sales of articles of clothing and footwear Friday, July 27 and Saturday, July 28, 2012.”
