Mississippi: July 2014 Sales Tax Holiday
- Sales Tax News
- Jun 10, 2014 | Gail Cole
Mississippi law provides an annual sales tax holiday for certain clothing and footwear. This year, it takes place from 12:01 a.m. on Friday, July 25 until midnight Saturday, July 26.
To be eligible for the exemption, individual items of clothing and footwear must cost no more than $100.00. Items costing more than $100.00 are subject to Mississippi sales tax.
Clothing and footwear eligible for the exemption include, but are not limited to:
- Boat shoes
Numerous items of clothing are not exempt from sales tax during the tax-free period. These include, but are not limited to:
- Baseball pants
- Fishing waders
- Tap dance shoes
A complete list of exempt and non-exempt items is available at the Mississippi Department of Revenue.
The governing authorities of Mississippi cities “may suspend the application of” the sales tax holiday and must notify the State Tax Commission “at least ninety (90) days prior to the date upon which the municipality desires such suspension to take effect.”
The following municipalities have decided to not participate:
Do you sell into Mississippi? Are you prepared for the upcoming sales tax holiday?