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Mississippi Sales Tax Holiday, July 2014


 Many shoes are exempt during the Mississippi July 2014 sales tax holiday.

Mississippi law provides for a sales tax holiday for certain clothing and footwear. The 2014 sales tax holiday is this weekend, starting at 12:01 a.m. on July 25 and concluding at midnight on July 26. That’s 47 hours and 59 minutes of tax-free shopping.

Some states, including Mississippi, allow local tax jurisdictions to opt out of the tax-free period.  Retailers located in non-participating cities or counties must abide by local law; in other words, individual retailers are not permitted to go renegade and sell taxable items tax-free. To date, the following cities have opted to not participate in the 2014 sales tax holiday:

  • Crenshaw
  • Enterprise
  • Heidelberg

Clothing and footwear costing less than $100 per item (or pair) are eligible for the exemption; clothing and footwear costing $100 or more are subject to Mississippi sales tax. Items rented rather than purchased are also taxable.

Exempt

Exempt items include but are not limited to:

  • Baby clothes
  • Clerical vestments
  • Dress gloves
  • Golf caps
  • Hunting vests
  • Jeans
  • Pajamas
  • Shorts
  • Walking shoes

However, not all clothing and footwear is exempt during the sales tax holiday.

Taxable

Taxable items include but are not limited to:

  • Baby diapers
  • Corsages and boutonnieres
  • Football pants
  • Helmets
  • Overshoes and rubber boots
  • Safety clothing
  • Wet and dry suits

When an eligible item is sold with a non-eligible item, the full price is exempt only if the value of the eligible item exceeds the value of the taxable item. The reverse is also true. Mississippi Department of Revenue website.

More than a dozen states are offering sales tax holidays in 2014. Is your business prepared?

photo credit: andrea joseph's illustrations via photopin cc


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.