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Mississippi: July 2014 Sales Tax Holiday

  • Jun 10, 2014 | Gail Cole

 Tap shoes are not exempt during the upcoming Mississippi sales tax holiday.

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
  • Dresses
  • Pajamas
  • Raincoats
  • Sweaters

Not exempt

Numerous items of clothing are not exempt from sales tax during the tax-free period. These include, but are not limited to:

  • Baseball pants
  • Corsages
  • Fishing waders
  • Galoshes
  • Tap dance shoes

A complete list of exempt and non-exempt items is available at the Mississippi Department of Revenue.

Not participating

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:

  • Crenshaw
  • Enterprise
  • Heidelberg

Do you sell into Mississippi? Are you prepared for the upcoming sales tax holiday?

photo credit: metromoxie via photopin cc

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.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.