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Mississippi Sales Tax Holiday

  • Jun 19, 2012 | Susan McLain

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."

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”